#Tax Appeal Limitation

CESTAT rules that sending tax orders via speed post without confirmed delivery proof fails to satisfy statutory service requirements under Section 37C, rendering the order ineffective for limitation purposes. This sets a critical precedent for taxpayers and revenue authorities alike, mandating verifiable receipt for any official communication that triggers statutory deadlines.

Allahabad HC rules that the limitation period for tax appeals begins from the date of actual communication of the order, not its issuance. The Revenue bears the burden of rebutting the dealer's claim with cogent evidence; absent such proof, the dealer's stated communication date stands. This reinforces procedural fairness in tax disputes and curtails arbitrary dismissal of appeals on technical grounds.

ITAT Bangalore ruled that an incorrect claim under Section 54 instead of Section 54F is not fatal if the assessee's intent is genuine, condoning a 1226-day delay in filing the appeal. The decision underscores flexibility in procedural compliance for capital gains deductions, offering relief to taxpayers facing similar errors.