TMI Blog2017 (5) TMI 171X X X X Extracts X X X X X X X X Extracts X X X X ..... . 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cient service for the purposes of Section 148 of the Act and reassessment proceedings. We have heard Sri Gaurav Mahajan, learned counsel for the Revenue. No one has appeared for the respondent-assessee though previously, Sri Piyush Agarwal was representing the respondent-assessee. Notice was sent to the respondent-assessee by the Office for engaging another counsel. Despite service of notice upon the respondent-assessee, none had put in appearance on its behalf. In view of the above, we have no option but to proceed ex-parte against him upon hearing the counsel for the Revenue. The facts reveal that a notice under Section 148 of the Act dated 16.10.2000 was sent to the respondent-assessee by registered post vide Receipt No.1760 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he aforesaid provision lays down where any Central Act or Regulation requires any document to be served by post, the service shall be deemed to be effected by properly addressing, pre-paying and posting by registered post, a letter containing the document unless the contrary is proved. 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, as has been held in Shimla Development Authority Vs. Santosh Sharma, (1997) 2 SCC 637, unless contrary is proved by the other side for which the burden also rests upon him v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce of notice in the proceedings. However, as the aforesaid provision has been added by means of the Finance Act of 2008 with effect from 01.04.2008, we do not consider it appropriate to go into the controversy of the applicability of the said provision as even otherwise as discussed above the question stand sufficiently answered. In view of the aforesaid facts and circumstances, the question of law, as framed above, is answered in favour of the Revenue and it is held that 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. Accordingly, the order of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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