COMMISSIONER OF INCOME TAX Vs. SHANTI SARUP

JUDGEMENT

(1.) THE following question of law has been referred to us for our opinion by the Income-tax Appellate Tribunal :

(2.) IN this view of the matter e must hold that the word "serve" in sub-section (1) does not mean "issue" and that in the present case the assessee having been served after a period of four years, the assessment was rightly cancelled by the INcome-tax Appellate Tribunal. We answer the question accordingly. The assessee will recover his costs. Counsels fee Rs. 100.