2007 (4) TMI 43

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....or short as 'Act') on 31st October, 2002. Thereafter, the return was taken up for scrutiny and notice under Section 143 (2) of the Act was issued on 25th October, 2002 by registered post at the address given in the return of income i.e. B-226, Vivek Vihar, Delhi. The said notice was returned undelivered by the Postal Authorities with the remarks that "Plot No. - 226 does not exists." 3. Thereafter, another notice was served under Section 143 (2) of the Act on 14th November, 2002 and the assessment was completed on a total income of Rs. 56,70,560/- by order dated 4th March, 2004 passed under Section 143 (3) of the Act. 4. The Assessee filed an appeal before Commissioner of Income Tax (Appeal) and took up the contention that the assessment ....

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.... and Assessee being at fault cannot take advantage of his own wrong. 7. On the other hand, it had been contended by learned counsel for the Assessee that no notice within the prescribed period has been served upon the Assessee and there is an interpolation on the address of the addressee mentioned on the notice and since no notice under Section 143 (2) has been served upon the Assessee within the prescribed period, the assessment in question is invalid. 8. The short question which arises for our consideration in this case as to whether notice under Section 143 (2) of the Act has been duly served upon the Assessee within the prescribed period or not. 9. Section 143(2) of the Act as it existed on the relevant time reads as under:-"(2)Where....

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....2. Service to be on defendant in person when practicable, or on his agent " Wherever it is practicable, service shall be made on the defendant in person, unless he has an agent empowered to accept service, in which case service on such agent shall be sufficient." 13. Order V Rule 19A provides for simultaneous issue of summons for service by post in addition to personal service. It reads as under:-"R. 19A. Simultaneous issue of summons for service by post in addition to personal service.-(1) The Court shall, in addition to, and simultaneously with, the issue of summons for service in the manner provided in rules 9 to 19 (both inclusive), also direct the summons to be served by registered post, acknowledgment due, addressed to the defen....