TMI Blog1958 (5) TMI 58X X X X Extracts X X X X X X X X Extracts X X X X ..... ollowing 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 part of the assessee to disclose full and true facts necessary ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 as correct are as follows : There is no doubt tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 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 evidence that Suram Chand had previously accepted notice ..... X X X X Extracts X X X X X X X X Extracts X X X X
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