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Commissioner Of Income Tax-I ... vs M/S Jagan & Co. Kanpur

High Court Of Judicature at Allahabad|10 April, 2014

JUDGMENT / ORDER

Hon'ble Shashi Kant,J.
An affidavit has been filed along with acknowledgment slip wherein it is stated that notice has been served by affixation.
We are not satisfied with the service by affixation and the averments made in the affidavit. It appears that the proper procedure as contemplated under Section 282 of the Income Tax Act for service on the respondent has not been adopted and nothing has been said about it in the affidavit. Therefore, the alleged service cannot be said to be proper and in accordance to Section 282 of the Act.
Let the appellant serve the respondent in accordance to procedure provided under Section 282 of the Act.
List after six weeks.
Order Date :- 10.4.2014 OP
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Title

Commissioner Of Income Tax-I ... vs M/S Jagan & Co. Kanpur

Court

High Court Of Judicature at Allahabad

JudgmentDate
10 April, 2014
Judges
  • Rajes Kumar
  • Shashi Kant

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