UNLAWKD

It has been observed by a Division Bench of the Madras High Court that the words “date of the order” appearing in Section 46 can only be interpreted and read to mean “date of receipt of the order” for the purpose of computing the limitation for filing the appeal under Section 46 of the Act. In this intra-court writ appeal, the Division Bench overruled the judgment passed by Single Judge Bench, wherein it had been held that if an order is passed but not communicated by the Adjudicating Authority within one year under Section 26(7) of the Act, then the Order would be barred by limitation. The Division Bench held that Section 26(7) prescribed the time for passing of the Order and communication of the Order could not be linked with the passing of the Order. The DB, inter alia, relied on Section 25 and 114 of the Indian Evidence Act, 1872 to conclude that a presumption would operate in such cases on the favor of government authorities.  However, the Division Bench also advised the Income Ta