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Issues involved: Impugning notice for recovery of tax under various sections of the I.T. Act, 1961 due to alleged lack of service of demand notices u/s 156.
Summary: The petitioner challenged a notice for the recovery of tax under various sections of the I.T. Act, 1961, on the grounds of alleged lack of service of demand notices as required u/s 156. The respondent authorities contended that the petitioner was duly served with all the demand notices for the relevant years. The notices were sent through registered post and other methods, with detailed records of delivery attempts provided. The petitioner denied receiving the notices, shifting the burden of proof to the authorities. The court noted that as per s. 282 of the Act, notices could be served by post or as per the Code of Civil Procedure. The petitioner's claim of non-receipt of notices was deemed rebuttable, requiring the authorities to prove due service. The court found that the authorities' detailed methods of sending notices were not disputed by the petitioner. Refusal to accept registered envelopes does not negate service, as per legal precedents. The court rejected the petitioner's claim of non-receipt of notices, citing lack of evidence or reasons for non-delivery. The petitioner's delayed response to tax demands raised questions about his awareness and intentions regarding tax payments. Despite being aware of the demands, the petitioner did not appeal or dispute them until filing the petition. The court concluded that the petitioner was properly served with the notices, upholding the authorities' actions for tax recovery. The petition was dismissed with costs.
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