CHANDRAKUMAR Vs. DIRECTOR CHAITHANYA COLD STORAGE

JUDGEMENT

(1.) WE find as a matter of routine, service of notice on unserved respondent who is no other than the assessee in all these appeals by the revenue, which have already been admitted are being effected only through a paper publication, even without having recourse to other possible modes of service of notice.

(2.) ANY Income Tax Appeal, involves only the question of tax liability of an assessee as to whether the assessee should have paid some more tax or was not liable to pay as much tax!

(3.) THIS is an appeal where for effecting service on the respondent assessee a paper publication has already taken place under the shelter of the order passed by this court on 17.08.2010.