2010 (9) TMI 798

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.... 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 whether the assessee should have paid some more t....

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....   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 Department would achieve on behalf of the Union of India, for....

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....lso 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 money is unnecessarily wasted by the IT Department by resorting ....