COMMISSIONER OF INCOME TAX Vs. V K VIVEKANANDAN

JUDGEMENT

(1.) AT the instance of the Revenue, the following question of law has been referred for the asst. yr. 1980-81 of the assessee :

(2.) THE tax case is pending on the file of this Court from the year 1990 and when the matter earlier came up before this Court on 5th June, 2002, we found that there was no representation by the respondent. Hence, we permitted the counsel for Revenue to serve notice on the respondent by private service returnable in three weeks.

(3.) WE find that the Revenue has taken all possible steps to serve notice on the respondent. But in spite of best efforts taken by the Revenue, notice could not be served and the assessee has not informed the change of address. Hence, we hold that there was valid service of notice on the respondent.