Law:

Section:

Income tax---Limitation Appeal to Appellate Tribunal Notice of Appellate Assistant Commissioner's order served on person other than mentioned in Memorandum of appeal Not valid in law Limitation for appeal to Tribunal starts from date of service of notice on proper person. Fatehchand Agarwal v. C. W. T. (1974) 97 I T R 701 and Kalra (K D.) & Co. v. C. I. T. (1975) T L R 614 ref. JUDGMENT KONDAIAH, C. J. This application under Art. 226 of the Constitution by the petitioner firm represented by its Managing Partner gives rise to a short but important question of law as to whether the order passed by the A.A.C. should be served on the party who preferred the appeal on behalf of the firm or on any one of the erstwhile partners of the dissolved firm. Messrs Jayalakshmi Cloth Stores, Gudivada, was a partnership firm which was dissolved in the year 1972. For the assessment Years 1969-70 and 1970-71 the Managing Partner, Chaparala Ranga Rao, preferred appeals on behalf of the partnership firm before the A.A.C., Vijayawada, against the orders of assessments passed by the I. T.O., Gudivada in the prescribed Form No. 35 in which it was specifically mentioned in the relevant column that notice and orders should be sent on behalf of the firm either to the Managing Partner, Chaparala Ranga Rao, or to his authorised representative, Sri Ramamohana Rao, Advocate, Gudivada. The A.A.C. served his order on Sri A. Subba Rao, one of the erstwhile partners of the dissolved firm, who did not inform the writ petitioner about the same. Sri Subba Rao did not take any, action in this regard. When the petitioner approached Sri Subba Rao with a request to hand over the original appellate orders received by him to enable him to take necessary steps, the said orders were handed over to the petitioner on October 2, 1977, with great difficulty. Thereafter appeals before the Income tax Appellate Tribunal, Hyderabad Bench, were filed on October 10, 1977, accompanied by an application to condone the delay in filing the appeal for the reasons stated therein. A supplementary affidavit was also filed giving more details and particulars. However, the Tribunal by its order dated 30th June, 1978,…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492