| COURT: | Supreme Court |
| CORAM: | R. Banumathi J, Ranjan Gogoi J |
| SECTION(S): | 143(2) |
| GENRE: | Domestic Tax |
| CATCH WORDS: | Non-service of s. 143(2) notice |
| COUNSEL: | Imtiaz Ahmed |
| DATE: | February 19, 2018 (Date of pronouncement) |
| DATE: | February 27, 2018 (Date of publication) |
| AY: | 2005-06 |
| FILE: | Click here to view full post with file download link |
| CITATION: | |
| S. 143(2) service of notice: If the assessee is not available to take service of the s. 143(2) notice, service on the authorized representative is sufficient to draw inference of deemed service of notice on the assessee. The fact that the authorized representative is disowned by the assessee is irrelevant | |
The non-availability of the respondent – Assessee to receive the notice sent by registered post as many as on two occasions and service of notice on 19th October, 2006 on the authorized representative of the respondent Assessee whom the respondent Assessee now disowns, in our considered view, is sufficient to draw an inference of deemed service of notice on the respondent – Assessee and sufficient compliance of the requirement of Section 143(2) of the Income Tax Act, 1961
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