| Case ID |
228991bf-1cf1-4c09-8bef-e20d78b33cd8 |
| Body |
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| Case Number |
IT REFERENCE No. 98 OF 1975 |
| Decision Date |
Jan 01, 1980 |
| Hearing Date |
|
| Decision |
The case revolves around the validity of the service of an assessment order under the Income-tax Act, 1961. The court held that the service of the assessment order on an individual who was neither a recognized nor an authorized agent of the assessee was invalid. The Tribunal determined that the appeal filed by the assessee was within the prescribed time limit, as the notice was not validly served. The decision emphasized the importance of proper service of notices as outlined in the Code of Civil Procedure, 1908. Consequently, the Tribunal's ruling was upheld, and the appeal was directed to be heard on merits. |
| Summary |
This case focuses on the procedural aspects of service of notices under the Income-tax Act, 1961, specifically section 282, which governs the service of notices. The Allahabad High Court's decision highlights the necessity for notices to be served to recognized or authorized agents or adult members of the concerned family. The ruling underscores the legal principle that improper service invalidates the notice, thereby affecting the timelines for appeals. The case also references previous judgments that distinguish between valid and invalid service based on the agent's authority. This ruling is significant for tax law practitioners and taxpayers, emphasizing the critical nature of adherence to procedural requirements in tax assessments. Keywords: Income-tax Act, service of notice, authorized agent, appeal timelines, procedural compliance. |
| Court |
Allahabad High Court
|
| Entities Involved |
Addl. Commissioner of Income Tax
|
| Judges |
H.N. Seth, J.
|
| Lawyers |
R.K. Gulati,
A. Gupta,
S.R. Dhawan
|
| Petitioners |
|
| Respondents |
|
| Citations |
1980 SLD 1023,
(1980) 124 ITR 381
|
| Other Citations |
Jangi Bhagat Ramawatar v. CIT[1929] 3 ITC 418 (Pat.),
V.D.M.R.M. Ramanathan Chettiar v. CIT[1927] 2 ITC 474 (Rang.),
K.C. Tiwari & Sons v. CIT[1962] 46 ITR 236 (Bom.),
C.N. Nataraj v. ITO(5th) [1965] 56 ITR 250
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| Laws Involved |
Income-tax Act, 1961
|
| Sections |
282,
249
|