1983 (9) TMI 48

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....vered by DESAI J.-NO appearance in court on behalf of the assessee. In this reference we are not satisfied that there has been proper service effected on the respondents. We found from the papers on the previous occasion that a notice of the reference application had been duly drawn up and the said notice together with a fee of Rs. 5 seems to have been handed over in the office of the Sherif....

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....ot be possible to act on a presumption of service although such notices could have been despatched by registered post. It will be proper if the Commissioner or those representing the Commissioner put the proper address of the assessees in the reference itself and would prepare the notice for service at the proper detailed address. We find it unnecessary to dispose of the reference on the ground....

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....t accrues to husband and wife governed by the Portuguese Civil Code during their 'coverture ' should be assessed equally and separately in the individual hands of each spouse and not in the hands of individuals ? (ii) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is right in law in setting aside the orders of the Incometax Officer and the Appellate Assistant....