Law:

Section:

Section 147 of the Income-tax Act, 1961 (Corresponding to section 34(1) of the Indian Income-tax Act, 1922) read with clause 15 of the Letters Patent of Calcutta High Court - Income escaping assessment - General - Question raised before Single Judge in proceeding under article 226 of Constitution of India was whether ITO was entitled to assess assessee on basis of service of notice under section 34 of 1922 Act - Whether said question having been determined by single judge there was a determination of right or liability as between parties and said decision of single judge was a within meaning of clause 15 of letter patent and, hence, an appeal would lie from said - Held, yes Section 282 of the Income-tax Act, 1961 (Corresponding to section 63 of the Indian Income-tax Act, 1922) read with order V, Rule 17 of the Code of Civil Procedure, 1908 - Service of notice - General - Notice under section 34 of 1922 Act was served on assessee by affixation - From affidavit of serving officer it was clear that when he went with notice to address of assessee, he found assessee had gone out and then he offered notice to a person who was pointed out to him as assessee's son and on latter's refusal to accept service, he affixed notice - Whether before it could be said that defendant cannot be found it must be shown not only that serving officer went to his place at reasonable time when he would be expected to be present but also that if he was not found, proper and reasonable attempts were made to find him either at that address or elsewhere - Held, yes - Whether from affidavit of serving officer it was clear in instant case that requisite that defendant could not be found had not been established and, consequently, service by affixation was not good service - Held, yes FACTS In connection with assessment of income-tax for the assessment year 1948-49 the Income-tax authorities intended to proceed against the assessee appellant under the provisions of section 34(1)(a) of the 1922 Act. A notice was issued before the expiry of eight years. A return of service was submitted to the ITO and on the basis of that return the ITO proceeded to issue a notice on the appellant under the…

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