In the result, all the appeals of the assessee are dismissed in terms of our observations above
Bench: Shri Ravish Sood & Shri Arun Khodpia
c) in any other case, the date on which intimation of the order sought to be appealed against is served, 11 [(2A) Notwithstanding anything contained in sub-section (2), where an order has been made under section 201 on or after the 1st day of October, 1998 but before the 1st day of June, 2000 and the assessee in default