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2015 (10) TMI 323 - HC - Income TaxMode of service of notice - scrutiny assessment - nothing has been brought on record that the notice under Section 143(2) was served - Held that:- As on the event of clause 9.1 of the manual, which has been made applicable on satisfaction of the Assessing Officer that the addressee is keeping out of the way for the purpose of avoiding service, the notice cannot be served in the ordinary way for any other reason. Once it has been found that the assessee had sold out the house and went away, definitely the Assessing Officer could have adopted the mode of service by way of publication in news paper circulating in the locality in which the addressee is last known to have resided or carried on business. Therefore, keeping in view the contrary stand of notice server as well as inspector with regard to the service of notice we are of the view that the Assessing Officer was under statutory obligation to adopt another mode of service by way of publication as is provided under the Act, but he has failed to do so. Thus, the learned Tribunal has rightly observed that the Assessing Officer has failed to adopt the proper mode of service of notice to the assessee which do not require interference of this Court. - Decided against revenue.
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