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TMI Blog2023 (2) TMI 1022X X X X Extracts X X X X X X X X Extracts X X X X ..... the PCIT where the Assessee could be located. This was the jail. Despite being informed that the Assessee was in judicial custody, the PCIT did not make the effort of having the notice served upon the Assessee through the Superintendent of the concerned jail. This Court concurs with the observation of the ITAT in the impugned order that a person in judicial custody is deprived of many of the constitutional rights which he could otherwise exercise. Any officer of the Government including a PCIT should be conscious that once information was received that a person to whom notice has to be served is in judicial custody, then an appropriate order should be passed requiring service of notice on such person through the Superintendent of the con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts were found and, thereafter assessment proceedings under Section 153C read with Section 143(3) for the said AY was completed accepting the income returned. 3. Subsequently, the case of the Respondent/Assessee was picked up under Section 263 of the Act and it was concluded that the original assessment order under Section 153C was erroneous and prejudicial to the Revenue. In the proceedings under Section 263 of the Act, notice dated 6th March, 2019 was issued for being served upon the Assessee at his last known address. 4. Before the Principal Commissioner of Income Tax (PCIT) one Shri Uttam Kumar, purportedly a staff of the Assessee appeared and informed the PCIT that the Assessee was in judicial custody. Instead of directing notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng contained in this section shall apply where the assessee has raised such objection before the completion of such assessment or reassessment. 7. The above provision in a taxing statute admits only of strict interpretation. If the legislative intent was that the appearance of an Assessee or his authorized representative was sufficient for the purposes of presuming service notice, then there should be an express provision to that effect. The provision, on the other hand, only talks of appearance by the Assessee and not an authorized representative of the Assessee. 8. Factually, however, as noted by the ITAT in the impugned order, Shri Uttam Kumar was not an authorized representative of the Assessee. He was simply the staff who appear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Clauses Act, 1897 service by post should be deemed to have been affected properly by properly addressing pre-paying and posting by registered post, a letter at the last-known address of the Assessee. Since it was shown that the notice was properly served at the address available with the Department, the Court proceeded on the basis that there was a presumption of proper service of notice. That case did not involve the Assessee being in judicial custody which fact was within the knowledge of the Department and yet no notice was served on the Assessee while in judicial custody. 11. The second decision cited, i.e., Commissioner of Income Tax v. Privilege Investment (P) Ltd. (2017) 395 ITR 147 also did not involve an Assessee being in j ..... X X X X Extracts X X X X X X X X Extracts X X X X
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