| Question And Answer | |
|---|---|
| Subject: | service of copy of paper book to D/R |
| Category: | Income-Tax |
| Querist: | Ajay Dokania |
| Answered by: | Research Team |
| Tags: | Paper book, registered post, service, speed post |
| Date: | June 13, 2023 |
Whether the paper book to be filed before the ITAT as well as the copy of the same whichis to be served upon the Income tax Departmental Representative be dispatched by speed post (registered post). Kindly advice
The provisions regarding filing of paper book are contained in Rule 18 of the ITAT Rules . The copy of the paper book to be served on the Departmental Representative at least a week before the date of hearing . It can be sent to Speed or Registered post . In F.N.Roy v. Collector of Customs AIR 1957 (SC) 648 the court held that the postal authorities are considered as agents of the addressee but the agent of the sender . The paper book must reach at least a week before the date of hearing .
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