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2017 (9) TMI 1356 - ALLAHABAD HIGH COURTReopening of assessment - notice issued to minor daughter of assessee - notice sent for personal service - Held that:- CIT (Appeals) after examination of the entire material and on consideration of the above report returned a finding that Assessing Officer had sent the notice through speed post, which was not returned by postal authorities, which means the same was served upon the assessee. The aforesaid service of notice upon the assessee by post is in accordance with the procedure provided for service under the Code of Civil Procedure, 1908. Section 27 of the General Clauses Act, 1897 raises a presumption that a notice sent by the registered post to the addressee at his correct address, if not returned undelivered, would be presumed to be served. In view of the above presumption, which had not been rebutted by the assessee, the authorities below have rightly treated the service of notice upon the assessee to be sufficient.The contention of Sri S.O.P. Agarwal that there could be no valid service of the notice upon the minor cuts no ice in the light of deemed service of notice by post. - Notice issued under Section 148 of the Act was validly deemed to be served upon the assessee. - Decided answered against the assessee Notices issued after the expiry of the limitation period - Held that:- Applying the limitation as provided by Clause (b) of unamended Section 149 of the Act as in all the three assessment years, the income chargeable to tax escaping assessment was over ₹ 25,000/- and in one of the years above ₹ 50,000/-, the limitation to give notice under Section 148 of the Act would be a maximum of 7 years and 10 years. Thus, for the assessment year 1992-93, wherein the income chargeable to tax escaping assessment happens to be ₹ 35,052/- and for the assessment year 1993-94, where the income chargeable to tax escaping assessment happens to be ₹ 48,385/-, notice under Section 148 of the Act would have been given within 7 years from the end of the relevant years, which in the above cases would be 31st March, 2000 and 31st March, 2001. Similarly, in respect of the assessment year 1994-95 as the income chargeable to tax escaping assessment happens to be ₹ 55,440/-, the limitation for giving notice under Section 148 of the Act would be 10 years from the end of the relevant assessment year i.e. 31st March, 2005. Admittedly, the notice under Section 148 of the Act for all the three years was issued on 26.03.2001. Therefore, the notice was beyond time in so far as the assessment year 1992-93 is concerned but it is within limitation for the assessment year 1993-94 and 1994-95. The notice under Section 148 for the assessment year 1992-93 was barred by time and that for the assessment year 1993-94 and 1994-95 to be within time. - Decided partly in favour of assessee.
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