| Case ID |
0aa9afbe-8707-4566-8164-482ef5fa44f6 |
| Body |
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| Case Number |
IT REFERENCE No. 15 OF 1965 |
| Decision Date |
Jan 17, 1967 |
| Hearing Date |
|
| Decision |
The court upheld the validity of the notice served to the assessee on March 29, 1958, despite the notice being refused when personally tendered on March 25, 1958. The court found that the affixture of notice at the assessee's premises was valid under Rule 17 of Order 5 of the Code of Civil Procedure, as the refusal to accept the notice initiated the process of due diligence. Thus, the re-assessment proceedings under Section 34 of the Income-tax Act, 1922, were not barred by limitation, affirming the decision of the lower authorities. |
| Summary |
In the case of Gopal Krishna Choudhary v. Commissioner of Income Tax, the Patna High Court evaluated the validity of a notice served under Section 34 of the Income-tax Act, 1922. The central issue was whether the notice was served within the statutory time limit. The court noted that the process server had met the assessee on March 25, 1958, but the notice was refused. Following this, the server made several attempts to locate the assessee before affixing the notice at his residence on March 29, 1958. The court held that the affixture was valid because it was directly linked to the initial refusal and therefore complied with the legal requirements for notice service. This ruling is significant for tax law practitioners as it clarifies the procedures for serving notices and the implications of refusal by the recipient. The decision underscores the importance of understanding due diligence in legal processes, particularly in tax assessments, which can have lasting impacts on compliance and enforcement. Keywords: Income Tax, Notice Service, Legal Diligence, Tax Assessment, Patna High Court. |
| Court |
Patna High Court
|
| Entities Involved |
Not available
|
| Judges |
R.L. Narasimham, C.J.,
U. N. Sinha, J.
|
| Lawyers |
Tarkeshwar Prasad,
Rameshwar Prasad,
S. N. Dutta
|
| Petitioners |
Gopal Krishna Choudhary
|
| Respondents |
Commissioner of INCOME TAX
|
| Citations |
1968 SLD 223,
(1968) 68 ITR 450
|
| Other Citations |
Not available
|
| Laws Involved |
Income-tax Act, 1961,
Indian Income-tax Act, 1922,
Code of Civil Procedure, 1908
|
| Sections |
149,
34,
Order 5, Rule 17
|