RAMESH KHOSLA Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) -

(2.) THE petitioner impugns the notice dated February 6, 1980, (annex. P-5) whereby Tax Recovery Officer, respondent No. 2, has asked him to show cause as to why for the recovery of Rs. 3,16,112 as arrears of Tax under various sections of the I.T. Act, 1961 (for short, "the Act"), for the assessment years 1961-62 to 1968-69, he be not arrested and committed to civil prison. Challenge is on the short ground that no notice of demand of any amount of tax for any of the years noted above was served on him in terms of s. 156 of the I.T. Act and in the absence of the same, he cannot be styled as an "assessee in default" within the meaning of s. 220(4) of the Act. As opposed to this, the stand of the respondent authorities is that the petitioner was duly served with èall the demand notice for the above-noted years and he having defaulted in the payment of tax due, the course adopted by the authorities for the recovery of the same, cannot possibly be assailed. As per these authorities, the following are the details of the method and manner in which the petitioner was served with the demand notices.

(3.) FOR the assessment year 1967-68, the demand notice for Rs. 17,846 was sent through registered post, vide despatch No. 1146 dated March 18, 1970. A separate register cover containing demand notices for the assessment years 1962-63, 1966-67 and 1967-68 was also despatched to the petitioner to his Chandigarh address and it was duly received by somebody on his behalf on March 20, 1970.