14 May 2012
30 days of Receipt of intimation : The above term shows that within 30 days of receipt of intimation the desired or required action can be taken by the assessee. Further, the department may or may not take acknowledged from the assessee for the receipt. The date of receipt as stated by the recipient is generally agreed in the absence of any signed copy. . Whereas, notices are served upon the assessee by taking his signature at the time of delivery of notice to him, - on the office copy, if sent through a Notice Server, . or . on acknowledgement receipt, if sent by post.
In such cases department cares to record the Date of Service. .