9911796707
TMI Blog1980 (8) TMI 121X X X X Extracts X X X X X X X X Extracts X X X X ..... e appeals are inter-connected, it is convenient to dispose of the same by a single order. 2. The ex-parte assessment in this case was made the ITO for non-compliance by the assessee with the notice under s. 143(2) of the Act. The assessee filed an application under s. 146 of the Act for reopening the ex-parte assessment stating that no notice under s. 143(2) was served on him and the assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce server only went once to the assessee's place of residence and reported that the assessee had left the house without address. Thereafter, the notice was served by affixation by the Inspector in the presence of two witnesses. The assessee's ld. counsel explained before me that the assessee was a truck driver and had to go on long routes. It was submitted by him that the notice server only went o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... expect to find him. Where a defendant is temporarily absent from home and is not represented in his house by an agent or male member of his family the notice should be taken again to the defendant's house to be served upon him at the time when enquiries made show that he is likely to be found at his home. It has been held in a number of judicial decisions that mere temporary absence of a defendant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rving officer, and may, if it has been so verified, examine the serving officer on oath touching his proceedings and shall then declare that the summons had been duly served. In the present case, neither any affidavit was filed by the notice server and nor did the ITO record any statement on oath as required by r. 19 of order 5, CPC and nor did he declare that the service was valid by an order. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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