1932 (2) TMI 26

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..... delivered by the postal peon to the assessee's son, Mr. J. DeSouza. There was another notice issued under Section 22, Clause (4) of the Income Tax Act, and it was served on another son of Mr. DeSouza. At one time there was a controversy about the validity of this notice, but the Assistant Commissioner of Income Tax having held that this service was not good we are not called upon to express any opinion on that point. 3. As no compliance had been made of the notices issued, an assessment was made on Mr. L.C. DeSouza under Section 23, Sub-section (4) of the Indian Income Tax Act. 4. Mr. DeSouza when a notice of demand was served on him made an application under Section 27 of the Income Tax Act to have the assessment revised. He had to s .....

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..... ents and are of opinion that the presumption raised by Section 27 is a reputable one. This appears from the language employed by Section 27 itself, and even if the language did not warrant any such conclusion analogy of Section 4 of the Indian Evidence Act would read to the same conclusion. 8. To consider Section 27 first we find the words "unless the contrary is proved" used Those words refer both to the service and to the time. It is true that those words come just before the words "to have been effected at the time", but the whole import of the section seems to be that the presumption holds good unless the contrary is proved. There is no reason to suppose that the first portion of the section containing the words &qu .....

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..... , that the presumption raised is a reputable presumption. 11. Now the question is whether the fact that the notice was delivered at the place of the aasessee is a good service. For this purpose we have to look to the rules framed under the Post Office Act in the Postal Guide. According to para 113 relating to delivery of articles "No registered article will be delivered to the addressee unless and until he or his agent has signed a receipt for it etc". The service, therefore, of a notice will be good on the assessee if it is received either by him or by his agent. 12. This leads us to consider whether the assessee's son Mr. J. DeSouza was or not an agent for his father in the circumstance of this particular case. 13. We fin .....

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