9911796707
TMI Blog1958 (5) TMI 58X X X X Extracts X X X X X X X X Extracts X X X X ..... esenting his late father Rai Bahadur Dr. Hari Ram, in the following circumstances. On the 27th of March, 1951, the Income Tax officer, Contractors Circle, New Delhi, issued a notice under a section 34 of the Income Tax Act to the assessee by which he proposed to re-open the assessment for the year 1942-43 on the ground that he had reason to believe that on account of omission or failure on the par ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as upheld in turn by the Appellate Assistant Commissioner and the Income Tax Appellate Tribunal. The assessee then applied to the Tribunal under section 66(1) of the Act for the case to be started to this court on the question whether the assessee had been properly served with a notice. This application was also rejected. The facts regarding service of the assessee as found, which we must accept ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner reliance was placed on the provisions of section 63(1) of the Act according to which any notice under the Act may be served either by post or as if it were a summons issued by a court under the Code of Civil Procedure, and it is contended that the acceptance of the notice by Suram Chand, the accountant, on the 30th of March, was not a valid service, in spite of the fact that there was eviden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his presence and at his own instance it was placed in the hands of his accountant and acknowledged by him. This, in my opinion, amounted in the circumstances to personal service. I therefore, see no reason to require the Tribunal to state the case to this court and would dismiss the petition with costs, counsels fee ₹ 150.
A.N. Bhandari, C.J.
I agree
Petition dismissed. X X X X Extracts X X X X X X X X Extracts X X X X
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