TMI Blog2007 (5) TMI 237X X X X Extracts X X X X X X X X Extracts X X X X ..... court was delivered by V. B. GUPTA, J.- Admit. 2. After hearing learned counsel for the parties, the following substantial question of law is framed for consideration:- "Whether the Income Tax Appellate Tribunal was correct in law in holding that the notice sent to the Assessee under Section 143(2) of the Income Tax Act, 1961 was not served within the period of limitation?" 3. Filing of paper books is dispensed with. 4. Assessee-company had filed its return of income on 30 th November, 1996 declaring the total income of Rs.1,710/-. The first notice under Section 143(2) of the Act was issued on 7 th October, 1997 and subsequently on 9 th February, 1998, a notice was served by affixation at the address of the company. Lat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ddressed, that it was prepaid and that it was sent through registered post, acknowledgement due. All the three ingredients have to be there to raise the presumption, but none of them has been shown by the Assessing Officer and hence the presumption as to service of notice cannot be raised. Therefore, the Tribunal held that Commissioner of Income Tax (Appeals) was justified in quashing the assessment. 7. It has been contended by the learned counsel for the Revenue that notice in the present case has been correctly addressed to the Assessee and the same has been sent by registered post. Photocopy of the postal receipt has been placed on record and as such presumption is there that notice has been duly received by the Assessee. 8. On t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st or as if it were a summons issued by a court under the Code of Civil Procedure, 1908 (5 of 1908). (2)Any such notice or requisition may be addressed- (a) in the case of a firm or a Hindu undivided family, to any member of the firm or to the manager or any adult member of the family; (b) in the case of a local authority or company, to the principle officer thereof; (c) in the case of any other association or body of individuals, to the principal officer or any member thereof; (d) in the case of any other person (not being an individual), to the person who manages or controls his affairs." 11. So, according to it, any notice under the Income Tax Act has to be served on the person named therein either by post or as if it were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssed, prepaid and duly sent by registered post, acknowledgment due, the declaration referred to in this sub-rule be made notwithstanding the fact that the acknowledgment having been lost or mislaid, or for any other reason, has not been received by the Court within thirty days from the date of the issue of summons." 13. The requirement of Section 282 of the Act is that notice may be served upon the person named therein, either by post or if it were a summon issued by a Court under the Code of Civil Procedure. 14. As per the material placed on record, notice under Section 143(2) of the Act which is dated 7 th October, 1997 has been sent by the registered post and as per the provisions of the Act it was to be served upon the Assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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