Whether due date of reply/appeal to Show Cause Notice/Order it to be counted from its receipt or issuance date ?
Issue Favourable to Tax Payer ?:- yes
Held - Section 128 ibid which has been relied upon by the learned Commissioner (A) for dismissing the appeals on the ground of limitation, uses the.....
Issue Favourable to Tax Payer ?:- yes
Held - According to the respondent, the Show Cause Notice had been sent by the speed post. However, it is conceded that there is no material to ind.....