COMMISSIONER OF INCOME TAX Vs. HINDUSTAN FASHIONS LTD

JUDGEMENT

(1.) THOUGH the reference was filed in 2000 notice has remained unserved in so far as the respondent -Company is concerned. Accordingly, on 11.02.2009 the applicant was permitted to effect direct service as prayed for by the learned advocate for the applicant and fresh notice was issued making the same returnable on 24.02.2009.

(2.) ON 04.03.2009 the Court took note of the fact that the applicant could not effect direct service and the inspector of the applicant -department had effected service by affixture, without obtaining any directions for substituted service of the Court. Accordingly, one more opportunity to effect direct service was granted and a fresh notice was issued making it returnable on 24.03.2009.

(3.) THEREAFTER , when the matter came up on 08.04.2009 the Court took note of the fact that till that date no service had been effected on the respondent and hence, prayer for time was granted.