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2023 (2) TMI 1022 - ORISSA HIGH COURTRevision u/s 263 - non service of notice to assessee who was in jail - appearance of a staff of such person in judicial custody before the PCIT - staff of the Assessee appeared and informed the PCIT that the Assessee was in judicial custody and instead of directing notice to be issued to the Assessee through the Superintendent of Jail, the PCIT treated the appearance staff person as sufficient service of notice on the Assessee in terms of Section 292BB - HELD THAT:- Staff person Shri Uttam Kumar was not an authorized representative of the Assessee. He was simply the staff who appeared to inform the PCIT where the Assessee could be located. This was the jail. Despite being informed that the Assessee was in judicial custody, the PCIT did not make the effort of having the notice served upon the Assessee through the Superintendent of the concerned jail. This Court concurs with the observation of the ITAT in the impugned order that a person in judicial custody is deprived of many of the constitutional rights which he could otherwise exercise. Any officer of the Government including a PCIT should be conscious that once information was received that a person to whom notice has to be served is in judicial custody, then an appropriate order should be passed requiring service of notice on such person through the Superintendent of the concerned jail. This is the bare minimum requirement in law. With the PCIT having failed to do so, it was not open to the Department to contend the mere appearance of a staff of such person in judicial custody before the PCIT should be taken to be the appearance by the Noticee/Assessee himself. Decided against revenue.
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