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2009 (8) TMI 808 - AT - Income TaxReopening - Validity of notice - Whether the notice was served on the assessee as per law or not. If so, to what effect - The return of income for asst. yr. 2001-02 was filed by the assessee on 8th Oct., 2001 disclosing an income of Rs. 1,63,890 and agricultural income of Rs. 1,65,260 - it was submitted before the CIT(A) that no notice under s. 148 was served on assessee, as at the relevant point of time, the assessee was seriously ill and he was hospitalized for intensive treatment - Referring to s. 282 of the Act and also the provisions of CPC, it was observed that as per order 5 rr. 12 and 19A of CPC, service by post means that the notice has to be served by registered post with acknowledgement due addressed to the assessee or his agent empowered to accept the service of such notice - When the question of service is disputed, then only s. 27 of General Clauses Act and the provision of s. 114 of the Indian Evidence Act will come into play which provides, for rebuttable presumption - notice under s. 148 of the Act was validly issued and served on the assessee and there was nothing in the reasons which could invalidate the initiation of reassessment proceedings.
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