| Case ID |
d50223e8-5485-4fd9-9461-dba94999046b |
| Body |
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| Case Number |
225 of 1972 |
| Decision Date |
Jan 10, 1974 |
| Hearing Date |
Sep 15, 1971 |
| Decision |
The case involved a petition under Articles 226 and 227 of the Constitution, challenging the order passed by the Income-tax Appellate Tribunal. The Tribunal's decision was based on the service of notice to the petitioner, which was deemed sufficient despite a minor error in the address. The court concluded that the postal authorities were able to locate the addressee, and therefore, the refusal to accept the notice by a household member did not merit relief. The petition was ultimately dismissed, affirming the Tribunal's order and ruling in favor of the revenue. |
| Summary |
In the case of K. Ramamurty Subudhi & Sons v. Commissioner of Income Tax, the Orissa High Court evaluated the validity of a notice served under the Income-tax Act, 1961. The petitioner challenged the Tribunal's ex-parte order, arguing that the notice was not properly addressed, leading to its refusal by a household member. The court clarified that despite the omission of specific address details, the postal service successfully located the addressee, and the refusal was not due to any fault of the service. The judgment emphasized the importance of adhering to procedural norms while also recognizing the practical efficacy of the notice's delivery. Consequently, the court dismissed the petition, reinforcing the Tribunal's authority and the legitimacy of the revenue's position. This case illustrates critical aspects of tax law and procedural compliance, making it significant for legal practitioners and tax professionals, especially those involved in appellate proceedings under the Income-tax Act. |
| Court |
Orissa High Court
|
| Entities Involved |
Not available
|
| Judges |
B.K. Patra,
S. Acharya
|
| Lawyers |
B.K. Mohanty
|
| Petitioners |
K. Ramamurty Subudhi & Sons
|
| Respondents |
Commissioner of Income Tax
|
| Citations |
1976 SLD 556,
(1976) 105 ITR 283
|
| Other Citations |
Not available
|
| Laws Involved |
Income-tax Act, 1961
|
| Sections |
282
|