2015 (8) TMI 284

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....n 148 of the Act had been initiated for reassessment of the income for the assessment year 2008-09. In response to the said notice, the petitioner filed an application praying that a certified copy of the inspector's report and a certified copy of the order sheet be given to enable the petitioner to proceed forward. The Income Tax officer vide its letter dated 10.7.2015 informed the petitioner that the petitioner should first comply with the notice under Section 142(1) of the Act and thereafter the details, as per his letter, would be provided. The petitioner, being aggrieved by the action of the respondent and initiation of the reassessment proceeding, has filed the present writ petition. We have heard Sri Gaurav Mahajan, the learned ....

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.... at the residence of the petitioner and found that the petitioner had gone to his clinic. The Inspector thereafter, accordingly, went to the clinic where the petitioner was busy in his chamber, examining his patients. A request was sent by the Inspectors to meet the petitioner. The report indicates that the Inspectors waited at the clinic for almost half an hour, and thereafter, the petitioner came out and, at that stage, the notice was served which he refused on the ground, that he has no time to receive the notice as he has to go out on an emergency call. The report further indicates that the Inspectors tried to serve the notice upon the other members of the staff who all refused and, accordingly, the notice was thereafter affixed at the ....

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....t clearly indicates that the petitioner personally refused and thereafter the notice was affixed at the outer door of his clinic. The contention that the service was not made at his residence, but at his clinic is immaterial. The fact remains, that the service was made at his business place and that the petitioner himself refused to accept the notice. The Inspector's report also indicates the time and manner of service which is in compliance with the Order V Rule 18 of the C.P.C. In the light of the aforesaid, we are of the opinion, that the service of the notice under Section 148 of the Act was validly made. An alternative submission was made, namely, that the original assessment proceeding for the assessment year 2008-09 has not as y....