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TMI Blog2011 (12) TMI 173X X X X Extracts X X X X X X X X Extracts X X X X ..... ngs, the matter is remitted back to the CIT for fresh decision in accordance with law. - ITA No.875 of 2010 ITA No.19 of 2011 ITA No.20 of 2011 - - - Dated:- 12-12-2011 - MR. JUSTICE HEMANT GUPTA, MR. JUSTICE G.S.SANDHAWALIA, JJ. Present: Mr. Vivek Sethi, Advocate, for the appellant-Revenue. Mr. Pankaj Jain, Advocate, for the respondent-Assessee. H EMANT GUPTA, J. This order shall dispose of afore-mentioned three appeals pertaining to the assessment years, as mentioned above. However, for the facility of reference, the facts and the questions of law are being taken up from ITA No.875 of 2010 arising out of the order dated 21.05.2009 passed by the Income Tax Appellate Tribunal, Amritsar Bench, Amritsar (for short t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d excess deduction under Section 80-O of the Act. The said notice was served upon the assessee by affixation at his last known address as well as sent under registered post at his Delhi and Mumbai addresses. The assessee furnished his return in response to the notice under Section 148 of the Act on 30.07.2003 with the remarks as originally returned and assessed . Thereafter, the assessing officer framed assessment vide order dated 12.11.2003 disallowing excess deduction of Rs.19,05,902/- claimed under Section 80-O of the Act. The assessing officer recorded the following findings: First of all assessee has raised objection to the service of notice under Section 148. It is made clear that notice under Section 148 was duly served by affi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f notice cannot be left to be undetermined dependent upon the will of the addressee. Therefore, to bring certainly and to avoid attempts of the addressee to evade the process of receipt of notice, the purpose of the statute will be better served, if the date of issue of notice is considered as compliance of the requirement of proviso to Section 143(2) of the Act. In fact that is the only conclusion that can be arrived at to the expression serve appearing in Section 143(2) of the Act On the other hand, learned counsel for the respondent relied upon number of judgments of different Courts and also has tried to distinguish the judgments referred and relied upon by the Division Bench of this Court in V.R.A. Cotton Mills (P) Ltd. case ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of it." A person "receives" a notice when it is duly delivered to him or at the place of his business. 20. If a strict interpretation is given that the drawer should have actually received the notice for the period of 15 days to start running no matter that the payee sent the notice in the correct address, a trickster cheque drawer would get the premium to avoid receiving the notice by different strategies and he could escape from the legal consequences of Section 138 of the Act. It must be borne in mind that court should not adopt an interpretation which helps a dishonest evader and clips an honest payee as that would defeat the very legislative measure. The judgment in Naveen Chander s case (supra) is not dealing with the issue ..... X X X X Extracts X X X X X X X X Extracts X X X X
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