1980 (8) TMI 121

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....essment under s. 146 of the IT Act, 1961 relates to the asst. yr. 1974-75. As the appeals are inter-connected, it is convenient to dispose of the same by a single order. 2. The ex-parte assessment in this case was made the ITO for non-compliance by the assessee with the notice under s. 143(2) of the Act. The assessee filed an application under s. 146 of the Act for reopening the ex-parte assess....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....de, 1908. In the present case, no service of notice was attempted by post. The notice server only went once to the assessee's place of residence and reported that the assessee had left the house without address. Thereafter, the notice was served by affixation by the Inspector in the presence of two witnesses. The assessee's ld. counsel explained before me that the assessee was a truck driver and h....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r went to the place or places and at the times where and when it was reasonable to expect to find him. Where a defendant is temporarily absent from home and is not represented in his house by an agent or male member of his family the notice should be taken again to the defendant's house to be served upon him at the time when enquiries made show that he is likely to be found at his home. It has bee....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hall, if the return under that rule has not been verified by the affidavit of the serving officer, and may, if it has been so verified, examine the serving officer on oath touching his proceedings and shall then declare that the summons had been duly served. In the present case, neither any affidavit was filed by the notice server and nor did the ITO record any statement on oath as required by r. ....