COMMISSIONER OF WEALTH TAX Vs. JITENDRA K SHAH

JUDGEMENT

(1.) WHEN the reference was called for hearing, Shri Jetley, learned counsel for the Department, pointed out that the Department had made an attempt to serve the respondent -assessee by registered post on April 26, 1990. However, the envelope had come back unserved with the remark 'not known'. He requested for time to make another attempt to serve the assessee. It is pertinent to mention that this is a reference of the year 1976. Fourteen years have already passed. If the Department has not been able to serve the notice on the assessee so far, there is no point in granting the Department further time now to serve the assessee. In the circumstances, the reference is returned unanswered. No order as to costs.