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TMI Blog2015 (10) TMI 323X X X X Extracts X X X X X X X X Extracts X X X X ..... circulating in the locality in which the addressee is last known to have resided or carried on business. Therefore, keeping in view the contrary stand of notice server as well as inspector with regard to the service of notice we are of the view that the Assessing Officer was under statutory obligation to adopt another mode of service by way of publication as is provided under the Act, but he has failed to do so. Thus, the learned Tribunal has rightly observed that the Assessing Officer has failed to adopt the proper mode of service of notice to the assessee which do not require interference of this Court. - Decided against revenue. - Income Tax Appeal No. 104 of 2015 - - - Dated:- 8-9-2015 - Narayan Shukla And Akhtar Husain Khan, JJ. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant has submitted that the Manual of Office Procedure provides mode of service of notice in Clause 7.3, which provides that the notice server is generally sent for serving routine notices. In cases where the service of notice is likely to be difficult, an Inspector can be deputed. Further in clause 8.2 it has been provided that the ITI can effect the service by affixture on his own initiative without waiting for an order from the Assessing Officer. The copy of the notice should be affixed on the outer door or on a conspicuous part of the business or residential premises. Therefore, once the notice of the department is affixed on the outer door or on a conspicuous part of the business or residential premises, it is deemed to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .1 of the manual, which has been made applicable on satisfaction of the Assessing Officer that the addressee is keeping out of the way for the purpose of avoiding service, the notice cannot be served in the ordinary way for any other reason. Once it has been found that the assessee had sold out the house and went away, definitely the Assessing Officer could have adopted the mode of service by way of publication in news paper circulating in the locality in which the addressee is last known to have resided or carried on business. Therefore, keeping in view the contrary stand of notice server as well as inspector with regard to the service of notice we are of the view that the Assessing Officer was under statutory obligation to adopt another m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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