2007 (8) TMI 322

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e assessee under section 147/148 of the Income-tax Act, 1961 (for short "the Act"), on the ground that the Assessing Officer had reason to believe that income of the assessee had escaped assessment. The case of the assessee was that he had not received any such notice. The further case of the assessee was that it was only when he received a notice under sections 142(1) and 143(2) of the Act that he came to know that a notice had been issued to him under section 147/148 of the Act. The assessee mentioned this in his letter but nevertheless filed a return under protest. 3. Two issues arose before the Tribunal in view of the contentions urged by the parties. The first was whether the notice under section 147/148 of the Act was actually rece....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rvice is good service. 7. In so far as the present appeal is concerned there is nothing to suggest that Lalmani was in any manner authorised to receive any summons on behalf of the assessee. It was never the case of the Revenue that Lalmani was authorised to accept any notice on behalf of the assessee or was an agent of the assessee who was entitled to receive the notice under section 147/148 of the Act. This being the position, it cannot be held that receipt of the notice by Lalmani amounted to service of the notice on the assessee. 8. As far as the second contention is concerned, with regard to service of the notice by post, the proviso to Order V, rule 9(5) of the Code of Civil Procedure provides that the summons must be properly a....