Legal Case Summary

Case Details
Case ID 228991bf-1cf1-4c09-8bef-e20d78b33cd8
Body View case body.
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
Laws Involved Income-tax Act, 1961
Sections 282, 249