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Pr. Commissioner of Income Tax-II Lucknow Versus Shri Rakesh Kumar Jaiswal, Sunder Bagh Lucknow

Mode 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, defin .....

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s 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. - Income Tax Appeal No. 104 of 2015 - Dated:- 8-9-2015 - Narayan Shukla And Akhtar Husain Khan, JJ. For the Appellant : Manish Misra ORDER This appeal has been directed against the judgment and order dated 28 April 2015 passed by the Income Tax A .....

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further observed that even if the assessee has left his last address, there were various prescribed modes of service such as publication etc. but the assessing officer has failed to adopt it. Therefore, the assessment made under Section 143(3) was deemed to be void ab initio for want of service of notice to the assessee. The appellant has submitted that firstly the notice was sent through registered post. The notice server in his report has submitted that:- Therefore, another mode of service as .....

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tine notices. In cases where the service of notice is likely to be difficult, an Inspector can be deputed. Further in clause 8.2 it has been provided that the ITI can effect the service by affixture on his own initiative without waiting for an order from the Assessing Officer. The copy of the notice should be affixed on the outer door or on a conspicuous part of the business or residential premises. Therefore, once the notice of the department is affixed on the outer door or on a conspicuous par .....

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fficer can order the service by affixture or by putting a news paper under certain circumstances. Such service is called substituted service. This can be resorted when:- (i) The Assessing Officer is satisfied that there is reason to believe that the addressee is keeping out of the way for the purpose of avoiding service. (ii) The notice cannot be served in the ordinary way for any other reason. Under Section 282 of the Income Tax Act the mode of service of notice or summon or requisition has bee .....

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