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TMI Blog2015 (9) TMI 965X X X X Extracts X X X X X X X X Extracts X X X X ..... e treated to be valid. In the present case, admittedly, Smt. Asha Mehra was not an agent of the Assessee duly empowered to receive notice on its behalf. It is seen in terms of the proviso to Section 292BB of the Act, the said provision would not apply where the Assessee has raised the objection before the completion of the assessment. In any event Section 292BB of the Act has been introduced retrospectively from 1st April 2000. In that view of the matter, the question is answered in favour of the Assessee and against the Revenue - ITA No. 114/2002 - - - Dated:- 8-9-2015 - S. Muralidhar And Vibhu Bakhru, JJ. For the Petitioner : Mr. Rohit Madan, Senior Standing counsel with Mr. Akash Vajpai, Adv For the Respondent : None ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . In terms of the said provision, as it then existed, the notice was to be served on the Assessee on or before 30th June 1991. The case of the Assessee was that the notice was not served before 30th June 1991. Since there was no evidence regarding service of the notice, the ITAT required the Revenue to produce the requisite certificate from the postal authority. However, the Department s Representative filed a letter dated 10th December 2001 stating that the postal authorities had communicated by a letter dated 6th December 2001 that the enquiry made by the Revenue was time barred and could not be taken up at that stage. The ITAT came to the conclusion that even if it was accepted that the date of dispatch of the notice was 27th June 1991, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Supreme Court has categorically held that the service of the notice under Section 143(2) of the Act upon the person to whom it is addressed is mandatory requirement. For the purposes of Section 282 (1) of the Act, it is seen that unless the person upon whom the notice was served is an agent empowered to accept service , in terms of Order V Rule 12 CPC, such service of notice cannot be treated to be valid. In the present case, admittedly, Smt. Asha Mehra was not an agent of the Assessee duly empowered to receive notice on its behalf. 8. Mr. Rohit Madan, learned Senior Standing counsel for the Revenue referred to Section 292BB of the Act to urge that an objection to the service of notice as not being in accordance with the provisions of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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