Law:

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Section 282 of the Income-tax Act, 1961 - Service of notice - General - Assessment year 1996-97 - Whether where notice under section 148 sent through process server, was received by an employee of assessee, who was not authorised to receive any summons on behalf of assessee and was not agent of assessee entitled to receive notice under section 148, it could be said that receipt of notice by employee amounted to service of notice upon assessee - Held, no - Whether where revenue had not been able to show that envelope containing notice under section 148 was correctly addressed, revenue's case that envelope did not return with any remark to effect that it was undelivered and so it must be presumed that it was actually served upon assessee was unsustainable - Held, yes - Whether where assessee entered into appearance, after receiving notices under sections 142(1) and 143(2) and categorically denied receipt of notice under section 148, argument of revenue that his appearance was in response to notice under section 148 did not advance case of revenue that notice under section 148 was actually served upon assessee - Held, yes Ms. P.L. Bansal for the Appellant. Salil Aggarwal and Prakash Kumar for the Respondent. JUDGMENT Madan B. Lokur, J. - The revenue is aggrieved by an order dated 17-3-2006 passed by the Income-tax Appellate Tribunal, Delhi Bench "F" in I.T.A. No. 4937/Delhi/2004 relevant for the assessment year 1996-97. 2. According to the revenue a notice was sent to the assessee under section 147/148 of the Income-tax Act, 1961 ('Act') on the ground that the Assessing Officer had reason to believe that income of the assessee had escaped assessment. The case of the assessee was that he had not received any such notice. The further case of the assessee was that it was only when he received a notice under sections 142(1) and 143(2) of the Act that he came to know that a notice had been issued to him under section 147/148 of the Act. The assessee mentioned this in his letter but nevertheless filed a return under protest. 3. Two issues arose before the Tribunal in view of the contentions urged by the parties. The first was whether the notice under section 147/148 of…

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