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2012 (8) TMI 153 - HC - Income TaxNon serving the notice under Section 143(2)- assessee contested against notice not being served within the stipulated period as provided under Section 143(2) (ii) - Held that:- Department sent the notice u/s 143(2) to the Assessee on the assessee's address, and that too through Speed Post which is more reliable mode therefore, it is required to be presumed that notice was delivered to the addressee in accordance with law under Section 282(1)- the notice sent through "Speed-post" did not return to the Income Tax Department as undelivered - no uncertain terms in terms of section 27 of the General Clauses Act, unless and until the contrary is proved by the addressee, service of notice is deemed to be effected at the time at which the letter would have been delivered in the ordinary course of business when it is sent to the addressee at his address by registered post. Speed post versus Registered post - held that:- There are two principal attributes of registered post: one, there is established system in which receipt of the mail is recorded; and two, movement of such mail as also its delivery is recorded. If the aforesaid attributes of registered post are present in any other class of mail or post forming part of an established system, that mail or post would, in substance, be registered post notwithstanding the name by which it may be called. 'Speed post' is a part of established system of delivery in which the receipt of mail as also its movement and delivery are recorded. "Speed Post" has all the principal attributes of "registered post". As the assessee has led no evidence to prove that the impugned notice was not received by him or that he was not responsible for its non-service and the details given by the AO in the assessment order included not only the receipt no. under which speed post was sent but also the tracking code, it is thus proved that a proper notice was issued to assessee in the course of the assessment proceedings. When any authority decides the matter on preliminary issue and if finding on that preliminary issue is reversed, then normally, the matter is required to be remanded for deciding the remaining issues, if the remanding authority/Court itself is not deciding the other issues - As CIT(A) allowed the assessee's appeal only on the ground of notice u/s 143(2) without deciding other issues now the matter is remanded to the C.I.T. (Appeal) for considering it afresh .
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