2018 (2) TMI 1474

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..... by the Revenue is service of notice and not mere issuance thereof - Held that:- The non-availability of the respondent – Assessee to receive the notice sent by registered post as many as on two occasions and service of notice on 19th October, 2006 on the authorized representative of the respondent Assessee whom the respondent Assessee now disowns, in our considered view, is sufficient to draw an i .....

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..... m, Adv. Ms. Amra Moosavi, Adv. for M/S. Equity Lex Associates, AOR ORDER 1. Leave granted. 2. By the impugned order, the High Court has quashed the notice dated 16th October, 2006 issued under Section 143(2) of the Indian Tax Act, 1961 to the respondent Assessee by allowing the writ petition filed by the said Assessee. Aggrieved, the Revenue is in appeal before this Court. 3. Adm .....

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..... e negative taking the view that what is required to be satisfied by the Revenue is service of notice and not mere issuance thereof. 4. It will not be necessary for us to decide the aforesaid question in the present case which is being kept open for decision in an appropriate case. We have taken the aforesaid view as the present case is capable of being resolved on its own peculiar facts. 5. .....

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