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2017 (5) TMI 171 - HC - Income TaxService of notice - whether sending of a notice under Section 148 of the Act to the addressee at his correct address by registered post would be deemed to be served, if not returned undelivered and would be sufficient service for the purposes of Section 148 of the Act and reassessment proceedings? - Held that: - In view of the Section 27 of General Clauses Act, since the notice under Section 148 of the Income Tax Act was admittedly sent to the respondent-assessee by registered post at his proper address and the same was not returned unserved, a presumption of service of the said notice arises. After the service of the notice as aforesaid, proceedings under Section 142 were drawn and notice under Section 142(1) was issued to the respondent-assessee on 23.01.2002. In respect to the said notice, the respondent-assessee filed reply on 04.02.2002 and claimed that he had not received any notice under Section 148 of the Act - The filing of the aforesaid reply by the respondent-assessee reveals that he actually had the knowledge of the notice under Section 148 of the Act. Moreover, as desired by him, the reasons for issuing the notice under Section 148 of the Act were communicated to him as is evident from the order-sheet entry dated 05.03.2002. A notice sent by post to the addressee at his proper address would be deemed to have been delivered to him in the ordinary course, if not returned undelivered and such service is sufficient even for the purposes of Section 148 of the Act. Appeal allowed - decided in favor of Revenue.
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