TaxTMI 
TaxTMI 
2007 (5) TMI 237
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....n the period of limitation?" 3. Filing of paper books is dispensed with. 4. Assessee-company had filed its return of income on 30^th November, 1996 declaring the total income of Rs.1,710/-. The first notice under Section 143(2) of the Act was issued on 7^th October, 1997 and subsequently on 9^th February, 1998, a notice was served by affixation at the address of the company. Later on several notices were issued but they remained uncomplied. Accordingly the assessment was completed under Section 144 of the Act at a total income of Rs.7,98,810/-. 5. Before the Commissioner of Income Tax (Appeals), besides challenging the assessment on merits, the Assessee also challenged the validity of assessment on the ground that notice under Sect....
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....stified in quashing the assessment. 7. It has been contended by the learned counsel for the Revenue that notice in the present case has been correctly addressed to the Assessee and the same has been sent by registered post. Photocopy of the postal receipt has been placed on record and as such presumption is there that notice has been duly received by the Assessee. 8. On the other hand, it has been contended by learned counsel for the Assessee that it is incumbent upon the Assessing Officer to show that as per Section 282 of the Act, the notice was properly addressed and the acknowledgement of having received the notice should have also been on record. Both the things are missing in the present case and as such the Tribunal right....
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....cer 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 individual), to the person who manages or controls his affairs." 11. So, according to it, any notice under the Income Tax Act has to be served on the person named therein either by post or as if it were a summon issued by court under the Code of Civil Procedure. 12. Order V Rule 19A of Code of Civil Procedure provides for simultaneous issue of summons for service by post in addition to personal service. It reads as under:- "19A. Simultaneous issue of summons for service by post in addition to personal service.-(1) The Court shall, in addition to, and si....
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....e Act is that notice may be served upon the person named therein, either by post or if it were a summon issued by a Court under the Code of Civil Procedure. 14. As per the material placed on record, notice under Section 143(2) of the Act which is dated 7^th October, 1997 has been sent by the registered post and as per the provisions of the Act it was to be served upon the Assessee on or before the 30^th November, 1997. The address mentioned of the Assessee on this notice is as under:- M/s Yamu Industries Ltd. 5051, N. S. Marg, Darya Ganj, New Delhi. which is admittedly the correct address of the Assessee. The notice has been sent by registered post vide postal receipt No.757 dated 9^th October, 1997. 15. So, the provisions....