1973 (8) TMI 33

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....3) of the Wealth-tax Act, 1957, is as follows: "Whether, on the facts and circumstances of the case, the date of service of the assessment order on the petitioner should be May 19, 1966, or May 22, 1966?" The question assumes importance on account of the fact that the appeal filed before the Appellate Assistant Commissioner of Wealth-tax has been held to be barred by time. The undisputed fac....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ection 5 of the Limitation Act to condone delay. The short question for consideration is whether Basudeb had any authority to receive the notice on behalf of the petitioner on May 19, 1966. It is the duty of the department to establish that service was made either on the assessee himself or on somebody duty authorised by him to receive such notice. The petitioner has been throughout contending ....