| Case ID |
5f3f0c15-1f90-47e7-9e33-29bca29d07a5 |
| Body |
View case body. Login to View |
| Case Number |
I. T. A. No. 16(ASR)/1987 |
| Decision Date |
Jul 31, 1990 |
| Hearing Date |
|
| Decision |
The Punjab and Haryana High Court ruled that the service of notice through affixture was invalid without first attempting other modes of service. The court emphasized that the revenue could not prove that the assessee had refused to accept service. The Tribunal's findings were upheld, establishing that there was no proper service as required by law, and the case was decided in favor of the assessee. |
| Summary |
The case revolves around the interpretation of Section 282 of the Income-tax Act, 1961, which pertains to the service of notices. The court held that the service of notice through affixture without exhausting other methods is invalid. The case highlights the importance of proper service procedures in tax assessments and reinforces the necessity for the revenue to demonstrate that all avenues of service have been explored before relying on affixture. The decision underscores the principles of fairness in tax administration and the rights of the assessee. Key terms include Income-tax Act, service of notice, affixture, assessment year 1969-70, and judicial interpretation of tax laws. |
| Court |
Punjab and Haryana High Court
|
| Entities Involved |
Not available
|
| Judges |
Adarsh Kumar Goel,
Gurdev Singh
|
| Lawyers |
Krishan Mehta,
Animesh Sharma
|
| Petitioners |
Commissioner of Income Tax
|
| Respondents |
Kishan Chand
|
| Citations |
2010 SLD 2914 = (2010) 328 ITR 173
|
| Other Citations |
Not available
|
| Laws Involved |
Income-tax Act, 1961
|
| Sections |
282,
144
|