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TMI Blog2015 (8) TMI 284X X X X Extracts X X X X X X X X Extracts X X X X ..... s clinic. The contention that the service was not made at his residence, but at his clinic is immaterial. The fact remains, that the service was made at his business place and that the petitioner himself refused to accept the notice. The Inspector's report also indicates the time and manner of service which is in compliance with the Order V Rule 18 of the C.P.C. In the light of the aforesaid, we are of the opinion, that the service of the notice under Section 148 of the Act was validly made. Once we have held that a valid notice under Section 148 of the Act had been issued, it is open to the petitioner to raise this objection before the assessing authority, as to whether the original assessment proceeding for the assessment year 2008-09 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has filed the present writ petition. We have heard Sri Gaurav Mahajan, the learned counsel for the petitioner along with Sri J.C.Bharadwaj, the learned counsel for the petitioner and Sri Ashok Kumar, the learned counsel for the Department. The learned counsel for the petitioner submitted that for initiation of the proceedings under Section 148 of the Act, the essential requirement is, that a notice under Section 148 of the Act should have been served, which in the instant case has not been done till date and, consequently, the entire proceedings stood vitiated as no valid service of notice under Section 148 of the Act had yet been served upon the petitioner. The petitioner contends that the notice dated 25.3.2015 was issued under Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bers of the staff who all refused and, accordingly, the notice was thereafter affixed at the main door of the clinic. The fact of return of service and thereafter deputing the Inspector are also recorded on the order sheet. We also find that thereafter a notice under Section 142(1) of the Act was issued to the petitioner on 21.5.2015. In the light of the aforesaid facts, the learned counsel for the petitioner contended that there was no proper service under Section 148 read with Section 282 of the Act along with Order V Rule 17 and Order V Rule 18 of the Code of Civil Procedure and, consequently, all the proceedings initiated pursuant to the notice under Section 148 of the Act are invalid and liable to be quashed. Having heard the lea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as made, namely, that the original assessment proceeding for the assessment year 2008-09 has not as yet been completed since the petitioner received the notice under Section 142(1) of the Act. In response to this attack, the learned counsel for the Department submitted that the definition of the word assessment as defined under Section 2(8) of the Act includes re-assessment and, therefore, a valid notice Section 142(1) of the Act had been issued. It was further contended that assessment proceedings for the assessment year 2008-09 could not continue at this stage as the period for making such assessment had not been completed in view of the provisions of Section 142 of the Act. On this issue, we are of the opinion, that once we have hel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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