Ex-Parte Order- Limitation period to be counted from the date of communication or knowledge, actual or constructive

Techknoweledgy Interactive Partners P. Ltd. Vs ITO (ITAT Mumbai) To make the scheme of section 254(2) workable and to ensure that the limitation period for filing of the appeal is to be computed in a manner in harmony with the law laid down by the Hon’ble High Court above, the limitation period is to be counted from the date of service of order and not the date of the order. No contrary judicial precedent has been brought to our notice. We are humbly bow to the wisdom of the Hon’ble High Court above. In this view of the matter and having regard to the fact there is no evidence of service o...