2016 (11) TMI 334

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....I.T.A. No.870/Luc./2006, for the Assessment Year 1996-1997. The substantial question of law referred to is hereunder:- "Whether on the facts and circumstances of the case, the Hon'ble Income tax Appellate Tribunal was justified in holding that the reassessment proceedings were invalid and quashed the assessment order on the ground that notice u/s 148 was not validly served without appreciating the fact that Shri R.P. Tripathi, Accountant on whom the notice u/s 148 was served, had duly been given the power to conduct the entire case, which is evident from the Power of Attorney given on 26.08.97 during the course of assessment proceedings as well as Power of Attorney given on 19.12.2002 during the course of reassessment proceedin....

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....w is clearly given under Section 282 of the Income Tax Act, which reads as under : "282. Service of notice generally.- (1) The service of a notice or summon or requisition or order or any other communication under this Act (hereafter in this section referred to as "communication") may be made by delivering or transmitting a copy thereof, to the person therein named, (a) by post or by such courier services as may be approved by the Board; or (b) in such manner as provided under the Code of Civil Procedure, 1908 (5 of 1908) for the purposes of service of summons; or (c) in the form of any electronic record as provided in Chapter IV of the Information Technology Act, 2000 (21 of 2000); or (d) by any....

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....on 282 read as under: "282. Service of notice generally.- (1) A notice or requisition under this Act may be served on the person therein named either by post or as if it were a summons issued by a court under the Code of Civil Procedure, 1908 (5 of 1908). 2. Any such notice or requisition may be addressed- (a) in the case of a firm or a Hindu undivided family, to any member of the firm or to the manager or any adult member of the family; (b) in the case of a local authority or company, to the principal officer thereof; (c) in the case of any other association or body of individuals, to the principal officer or any member thereof; (d) in the case of any other person (not being an individu....