2010 (9) TMI 798

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....a matter of routine, service of notice on unserved respondent who is no other than the assessee in all these appeals by the Revenue, which have already been admitted are being effected only through a paper publication, even without having recourse to other possible modes of service of notice.   2. Any income-tax appeal involves only the question of tax liability of an assessee as to whethe....

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....he order passed by this Court on 17th Aug., 2010.   6. We find the respondent in this case, is a limited company registered under the Companies Act, 1956, an Indian company M/s Happy Farms and Resorts Ltd.   7. If the IT Department is unable to take out notice on this company even at the admission of the appeal, we are at a loss to understand as to what better deeds the IT Departme....

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....n the presentation of the appeal within a week's time and also to ensure necessary steps are taken for ensuring effecting service of notice on the respondent-assessee as the appeal is already admitted on 2nd March, 2007.   11. Service of notice on the assessee by all modes of service is permitted, including through hand summons if a request is filed in the Registry. We also find public mon....