Law:

Section:

Section 148 of the Income-tax Act, 1961 - Income escaping assessment - Issue of notice for - Assessment year 1948-49 - Whether question as to whether notices under section 148 were duly served upon assessee or not was essentially question of fact which should be determined by ITO himself and for same assessee should not be allowed to invoke extraordinary jurisdiction of High Court - Held, yes FACTS The petitioner-assessee received a letter on 31-12-1968, wherein it was mentioned that though notice under section 148 for the relevant assessment year had been issued to the petitioner and served upon him by registered post on 31-3-1965, yet the petitioner had not filed the return. A notice under section 142(1) for production of necessary account books, etc., was also enclosed with the said letter. On receipt of the letter, the petitioner submitted his reply in which he denied receipt of notice on 31-3-1965, or any other date alleged to be 4-3-1965 and 27-3-1965. The petitioner further stated that the notices dated 4-3-1965 and 27-3-1965 were served upon persons who were complete strangers. On the question of service of notices, the ITO examined the petitioner and by his letter dated 14-2-1969 he observed that in the circumstances of the case he was serving upon the petitioner a certified copy of the notice 27-3-1965, as the earlier service of this notice effected by registered post had been challenged by the assessee. On writ for quashing the notices, the petitioner contended that notices had not been served; that notice under section 148 was barred by limitation and that the necessary foundation had not been laid by the ITO for taking proceedings under section 147 inasmuch as he had no reason to believe that any income of the petitioner chargeable to income-tax had escaped assessment. HELD The submission of the petitioner that the ITO, while issuing the letter dated 31-12-1968, had come to the conclusion that service of notices dated 4-3-1965 and 27-3-1968 on the petitioner had not been effected, could not be acceded to. It was only by way of extending facility to the petitioner that a certified copy of the notice dated 27-3-1965, was served upon him again. But,…

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