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TMI Blog2017 (5) TMI 171X X X X Extracts X X X X X X X X Extracts X X X X ..... passed. The Commissioner of Appeals has held that the proceedings stand vitiated as the notice under Section 148 of the Act was not served upon the respondent-assessee. The aforesaid order has been upheld by the Tribunal. It is against the order of the Tribunal dated 13.07.2007 confirming the order of Commissioner of Appeals holding the reassessment proceedings to be bad for want of service of notice that the Revenue has preferred this appeal. The only substantial question of law, which arises for consideration in this appeal is 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eral Clauses Act, 1897 gives rise to presumption of service of notice by post. It reads as under: "27. Meaning of service by post.-- Where any Central Act or Regulation made after the commencement of this Act authorizes or requires any document to be served by post, whether the expression "serve" or either of the expressions "give" or "send" or any other expression is used, then, unless a different intention appears, the service shall be deemed to be effected by properly addressing, pre-paying and posting by registered post, a letter containing the document, and, unless the contrary is proved, to have been effected at the time at which the letter would be delivered in the ordinary course of post." The aforesaid provision lays down where ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... try dated 05.03.2002. In view of the above, the purpose of the notice stand duly served and it cannot be said that the respondent-assessee had no proper knowledge of the notice issued under Section 148 of the Act. In addition to the above, Sri Gaurav Mahajan has placed reliance upon Section 292(BB) of the Act, which provides that where an assessee has appeared in any proceedings relating to an assessment or reassessment, it shall be deemed that any notice under any provision of this Act, which is required to be served upon him, has been duly served upon him in time in accordance with the provisions of the Act and that the assessee shall be precluded from taking any objection regarding service of notice in the proceedings. However, as the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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