| Case ID |
1a0bf409-fd27-47da-9235-5d0202135a09 |
| Body |
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| Case Number |
APPEAL FROM ORIGINAL ORDER No. 745 OF 1969 |
| Decision Date |
Dec 03, 1976 |
| Hearing Date |
|
| Decision |
The appeal was allowed, and the order of the trial judge was set aside. The court found that the notices under section 34(1)(a) of the Indian Income-tax Act, 1922, had been properly served according to the law. The Income-tax Officer was satisfied with the service, and the circumstances of the service were clarified by the process server's report and the entries in the order sheets. The respondent failed to establish that the notices had not been served correctly. Thus, the court ultimately ruled in favor of the revenue. |
| Summary |
This case revolves around the procedural complexities of income tax assessment, particularly focusing on the proper serving of notices under the Income-tax Act. The Income-tax Officer issued notices for income escaping assessment for several years, which were contested by the respondent on the grounds of improper service. The trial judge initially ruled in favor of the respondent, but upon appeal, the Calcutta High Court determined that the service was valid. The court highlighted the importance of established procedures in tax law and the need for proper documentation during the service of notices. This case is significant for understanding the standards required for the service of legal documents in tax assessments, emphasizing the necessity for compliance with procedural rules to ensure that rights are upheld. This ruling sets a precedent for future cases involving tax assessments and the proper serving of notices, reinforcing the integrity of the legal process in matters of income tax law. |
| Court |
Calcutta High Court
|
| Entities Involved |
Not available
|
| Judges |
Sabyasachi Mukharji,
M.M. Dutt
|
| Lawyers |
Balai Chandra Pal,
Nanda Lal Pal,
Noni Coomar Chakraborty,
Sanjoy Bhattacharya,
Mihir Chakraborty
|
| Petitioners |
Income Tax Officer
|
| Respondents |
B.N. Bhattacharya
|
| Citations |
1978 SLD 532,
(1978) 112 ITR 423
|
| Other Citations |
Debi Charan Lal v. Sheik Mehdi Hussain AIR 1916 Cal. 317,
Jhabarmull Dudhwalla v. Bhagatram Serowgie [1947] 51 CWN 189,
Kassim Ebrahim Saleji v. Johurmull Khemka AIR 1916 Cal. 1812,
Municipal Corporation of Greater Bombay v. Lala Pancham AIR 1965 SC 1008,
Shanbaggakannu v. Muthu Bhattar AIR 1971 SC 2468,
K. Venkataramiah v. A. Seetharama Reddy AIR 1963 SC 1526
|
| Laws Involved |
Income-tax Act, 1961,
Indian Income-tax Act, 1922
|
| Sections |
148,
34(1)(a)
|