Law:

Section:

Section 282 of the Income-tax Act, 1961 - Service of notice - General Presumption as to Service of Notice - Where petitioner-assessee declined to accept notice under section 148 three times at three addresses which belonged to assessee at relevant time, service of notice was to be presumed under section 27 of General Clauses Act, 1897 [Assessment year 2001-02] [In favour of revenue] Mayawativ.CIT [2009] 222 CTR (Delhi) 117 The Assessing Officer had issued a notice under section 147/148 to the petitioner-assessee at her official Delhi address as she was an MP. When an Inspector of the Department endeavoured to serve this notice on the petitioner at her New Delhi residence, he was informed that she had shifted her residence to 3, Nehru Road, Cantonment, Lucknow as she had become CM of UP, where the notice should be delivered. When the notice was sent to the said Lucknow address, it was directed to another address at Kalidas Marg, the Official residence of CM, at Lucknow. When the notice was served at Kalidas Marg, the postman was told to deliver it at the earlier address. The question was whether, as the assessee refused to accept the notice at all the three places, due service of notice could be presumed under section 27 of the General Clauses Act, 1897. Held that it was evident that the petitioner declined to accept the notice - firstly at New Delhi, secondly at property at Cantonment, Lucknow, and thirdly at Kalidas Marg, Lucknow. All three addresses belonged to the petitioner at the relevant time. Wherever service of a notice is essential or critical, experience shows that it is a most difficult task to achieve. It is for this reason that section 27 of the General Clauses Act creates a statutory presumption to the effect that if a letter is properly addressed, it must be deemed to have been served. In Jagdish Singh v. Nattu Singh AIR 1992 SC 1604 the Apex Court held that the notices must be presumed to have been served on the addressee by virtue of the provisions of section 27 of the General Clauses Act despite the fact that they were 'not actually served on the appellant as they had come back unserved upon the alleged refusal by the appellant to accept…

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