SERVICE OF NOTICEByShankar BoseInspector of Income-taxMSTU, Puri
SERVICE OF NOTICESection 282: Service of notice generally.Section 283: Service of notice when family is disrupted or firm etc. is dissolved.Section 284: Service of notice in the case of discontinued business.Section 282 (1) :A notice or requisition under this Act may be served on the person therein named either by ‘Post’ or‘as if it were a summons issued by a court under the Code of Civil Procedure, 1908 (5 of 1908)’.Meaning of the term ‘by Post’S.27 of the General Clauses Act states that ‘where any Central Act or Regulation made after thecommencement of this Act authorises or requires any document to be served by post - the serviceshall be deemed to be effected properly by addressing, prepaying and posting by registered post ---and will be deemed to have been effected at the time unless the contrary is proved .…Who is the addressee?...In case of total partition of HUF notice to be served on the last manager of the HUF, if dead, then to beserved on all adults who were members of HUF before partition.Firm/AOP dissolved - notice may be served on any person who was a partner (non-minor) or memberof AOP, immediately before dissolution.Firm/AOP : Any Member of the firm or the Manager or any adult member of the family.Local Authority/Company : Principal OfficerAOP/BOI : Principal Officer or any memberAny other person (non individual) : Person who manages/controls affairs.In the case of discontinued business where assmt to be made u/s 176, notice may be served on theperson whose income is to be assessed, or in the case of Firm / AOP on any person who was amember of such Firm / AOP at the time of discontinuance. In the case of a Company on the PrincipalOfficer thereof.Interpretations of certain postal remarksRefusedNot foundLeftNot KnownGeneral Principles of ServiceMere Knowledge not sufficient.Burden of proof: Duty of the issuing authority.‘Service of notice as if it were a summons issued by Court under the Code of Civil Procedure ’ 1908’Rules 9 to 30 of Order V of the above Code are connected to S.282 of the I.T.Act. Some of theimportant rules are discussed below.
Rules 9 to 30 of Order V of the Code of Civil Procedure’ 1908Rule 9 to 12 : Personal Service.Rule 15: Defendant absent from Residence.Rule 16: Acknowledgement to be given.Rule 17: Service by AffixtureRule 19: Examination of Serving OfficerRule 19A: Service by post also.Rule 20: Substituted ServiceRule 20 (1A): AdvertisementRule 30: Letter.Code of Civil Procedure and its influence on Income Tax Act, 1961The Code of Civil Procedure, 1908 came into effect w.e.f. 1.1.1909An Act to consolidate and amend the law relating to the procedure of the courts of civil judicature.Code of Civil Procedure and its influence on Income Tax Act, 1961The Income-tax Act mainly deals with matters akin to those dealt with by civil courts. Therefore,Income-tax Act has drawn heavily from Code of Civil Procedure (“CPC” in short), 1908.Many of the provisions are drafted on the lines of analogous provisions in CPC.Code of Civil Procedure and its influence on Income Tax Act, 1961In some Sections and Rules, viz., S.131 and 282 of I.T.Act, 1961 and R.10, 27(2), 29 and 83 of IIndSchedule to Income Tax Act, 1961, CPC finds explicit mention.SERVICE OF NOTICEPROFORMACHECKSHEET…Is it the proper notice to be issued?Is it in the prescribed format?Are inapplicable words or clauses struck off?Is it addressed to the correct person?Is the address correct?Are the name and status of the assessee correctly mentioned?Is the assessment year correctly mentioned?Is the person addressed given a reasonable time to respond?Are the date, time and venue of hearing given?Are the requirements such as the books to be produced or information to be furnished or requirementof personal attendance clearly specified in the notice?Is the notice signed and seal affixed?Thanks