Court : Income Tax Appellate Tribunal ITAT Delhi
Decided on : Aug-29-2003
Reported in : (2004)89ITD1(Delhi)
..... was filed on the address of 17, hotel continental, regal building, new delhi. thereafter the firm was dissolved on 31.7.1986 and address in the dissolution deed was given as c-89, south extension, part-ii, new delhi. thereafter, a public notice under section 45(1) of indian partnership act was given in regard to ..... 493, the hon'ble calcutta high court has held that where the officer, who has to serve a notice of re-assessment under section 34 of the indian income-tax act, 1922 on the appellant, went to his address but found that he had gone out, offer the notice to a person who ..... paragraph that the present address of the assessee came to the notice of the department on 19.3.1997. summons under section 131 were also served on shri kapil khanna, partner for necessary compliance.proceedings were attended by shri khanna, along with smt. nitika khanna, advocate and requisite requirements asked by the ..... noting is borne out from the records available on record that assessing officer has attempted to know the whereabouts of the firm as well as of its partners. the assessment records were available with the assessing officer and the last known address i.e., 4413, jatavpura, pahari dhiraj, delhi was available on ..... and in whose presence the copy was affixed. in resorting to the method of substituted service under order v, rule 20 it is the duty of the department to discharge its onus by showing that the authority concerned had reason to believe that the assessee was keeping out of the .....Tag this Judgment!