If notice served through Courier then department need to exercise extra caution to prove service of the same to right person

CASE LAWS DETAILS DECIDED BY: ITAT, PATNA BENCH, PATNA, IN THE CASE OF: ACIT Vs Ashiana Automobiles Pvt. Ltd., APPEAL NO: ITA Nos. 176 & 177 (Pat.)/2008, DECIDED ON: February 5, 2009 RELEVANT PARAGRAPH 6. We have considered the rival submissions and perused the material on record. In our considered view, the claim of the revenue that notices were sent through Courier and the Courier had served it within a week on the assessee is not sustainable because the revenue has to produce the copy of the acknowledgement in token of service of the notice. In absence of evidence of the service of not...