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Service of notice
1) The document discusses the service of notices under the Income Tax Act of 1961 and how it draws from the Code of Civil Procedure of 1908. 2) It outlines the key provisions for serving a notice such as serving by post, rules for personal service, substituted service, and who notices should be addressed to depending on the type of recipient like an individual, HUF, firm, or company. 3) The Code of Civil Procedure of 1908 is the basis for rules regarding service of notices under the Income Tax Act of 1961, especially Order V relating to summons.
Service of notice
- 1. 11 SERVICE OFSERVICE OF NOTICENOTICE ShankarBose Inspector of Income-tax MSTU, Puri
- 2. 22 • Section 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.
- 3. 33 • 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)’.
- 4. 44 Meaning of theterm ‘by Post’Meaning of the term ‘by Post’ • S.27 of the General Clauses Act states that ‘where any Central Act or Regulation made after the commencement of this Act authorises or requires any document to be served by post - the service shall 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 .
- 5. 55 ……Who is theaddressee?...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 be served 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 member of AOP, immediately before dissolution.
- 6. 66 • Firm/AOP :Any Member of the firm or the Manager or any adult member of the family. • Local Authority/Company : Principal Officer • AOP/BOI : Principal Officer or any member • Any other person (non individual) : Person who manages/controls affairs. Who is the addressee?...Who is the addressee?...
- 7. 77 • In thecase of discontinued business where assmt to be made u/s 176, notice may be served on the person whose income is to be assessed, or in the case of Firm / AOP on any person who was a member of such Firm / AOP at the time of discontinuance. In the case of a Company on the Principal Officer thereof. ……Who is the addressee?Who is the addressee?
- 8. 88 Interpretations of certainpostalInterpretations of certain postal remarksremarks • Refused • Not found • Left • Not Known
- 9. 99 General Principles ofServiceGeneral Principles of Service • Mere Knowledge not sufficient. • Burden of proof: Duty of the issuing authority.
- 10. 1010 ‘Service of noticeas 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 the important rules are discussed below.
- 11. 1111 Rules 9 to30 of Order V of theRules 9 to 30 of Order V of the Code of Civil Procedure’ 1908Code of Civil Procedure’ 1908 • Rule 9 to 12 : Personal Service. • Rule 15: Defendant absent from Residence. • Rule 16: Acknowledgement to be given. • Rule 17: Service by Affixture
- 12. 1212 • Rule 19:Examination of Serving Officer • Rule 19A: Service by post also. • Rule 20: Substituted Service • Rule 20 (1A): Advertisement • Rule 30: Letter. ……Rules 9 to 30 of Order V of theRules 9 to 30 of Order V of the Code of Civil Procedure’ 1908Code of Civil Procedure’ 1908
- 13. 1313 • The Codeof Civil Procedure, 1908 came into effect w.e.f. 1.1.1909 • An 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, 1961
- 14. 1414 • The Income-taxAct 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, 1961
- 15. 1515 • In someSections and Rules, viz., S.131 and 282 of I.T.Act, 1961 and R.10, 27(2), 29 and 83 of IInd Schedule to Income Tax Act, 1961, CPC finds explicit mention. Code of Civil Procedure and its influence on Income Tax Act, 1961
- 16. 1616 SERVICE OF NOTICESERVICEOF NOTICE PROFORMAPROFORMA Date Time Reason for non- delivery Remarks 1st Attempt 2nd Attempt 3rd Attempt
- 17. 1717 CHECKSHEET…CHECKSHEET… • Is itthe 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?
- 18. 1818 • Are thedate, time and venue of hearing given? • Are the requirements such as the books to be produced or information to be furnished or requirement of personal attendance clearly specified in the notice? • Is the notice signed and seal affixed? ……CHECKSHEETCHECKSHEET
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