COMMISSIONER OF INCOME TAX Vs. JAHANGANG COLD STORAGE

JUDGEMENT

(1.) IN this case, Sri RK Gulati was counsel for the assessee. He was elevated to the Bench and thereafter retired. On 10 -12 -2002, notice was issued to the assessee to engage another counsel. The office note dated 23 -6 -2003 states that neither acknowledgement nor undelivered cover has returned back after service. Hence, in view of the Explanation -II to Chapter VIII, rule 12 of the High Court Rules, service is deemed sufficient.

(2.) THIS is a reference under section 256(1) of the Income Tax Act, in which the following question has been referred to us for our opinion :

(3.) FOLLOWING the said decision, the reference is answered in the negative, i.e., in favour of the department and against the assessee.