| Case ID |
edd87bd4-1060-4b97-b424-463508e9d75e |
| Body |
View case body. Login to View |
| Case Number |
INCOME-TAX REFERENCE No. 23 OF 1962 |
| Decision Date |
Sep 03, 1964 |
| Hearing Date |
|
| Decision |
The Punjab High Court addressed the validity of the notice served under section 34 of the Indian Income-tax Act. The court ruled that the notice was properly served, despite objections regarding the method of service. The court emphasized that compliance with the mandatory requirements of the Code of Civil Procedure was essential for valid service. It was concluded that the notice, sent by registered post and affixed at the assessee's address, was legally acceptable. The court referenced prior decisions and clarified the jurisdictional limits of the court in relation to the Tribunal's orders. Ultimately, the court answered the referred question in the negative, affirming the decisions of the lower authorities regarding the service of notice. |
| Summary |
The case of Daulat Ram Khanna v. Commissioner of Income Tax revolves around the proper service of a notice under the Indian Income-tax Act, 1922. The Punjab High Court examined whether the notice issued under section 34 was validly served on the assessee, a Hindu undivided family, for the assessment year 1945-46. The process of service was scrutinized, especially after the process server reported that the karta of the family was unavailable to accept the notice. The court highlighted the importance of adhering to the procedural mandates set out in the Code of Civil Procedure for effective service of legal documents. The outcome underscored the necessity for tax authorities to comply with legal standards, ensuring that notices are served correctly to maintain the integrity of tax assessments. The ruling also clarified the advisory role of the court concerning questions referred by the Tribunal, emphasizing that only issues raised by the Tribunal could be adjudicated. This case serves as a critical reference point for understanding the procedural aspects of tax law and the importance of lawful communication in tax assessments. |
| Court |
Punjab High Court
|
| Entities Involved |
Not available
|
| Judges |
D. Falshaw, C.J.,
A.N. Grover, J.
|
| Lawyers |
D.N. Awasthy
|
| Petitioners |
Daulat Ram Khanna
|
| Respondents |
Commissioner of Income Tax
|
| Citations |
1965 SLD 403,
(1965) 55 ITR 593
|
| Other Citations |
Jabar Mal Chokhani v. Commissioner of Income-tax [1963] 49 ITR 391,
S.C. Prashar v. Vasantsen Dwarkadas [1963] 49 ITR 1 (SC),
Commissioner of Income-tax v. Scindia Steam Navigation Co. Ltd. [1961] 42 ITR 589
|
| Laws Involved |
Indian Income-tax Act, 1922,
Code of Civil Procedure
|
| Sections |
34,
66(1),
Order V, rule 20
|