Address to deliver Income Tax notice in case of person in judicial custody

PCIT Vs Narayan Kumar Khaitan (Orissa High Court) Case Law on Service of notice required through Superintendent of Jail if assessee is in judicial custody. A search and seizure operation under section 132 was conducted on SM and group wherein certain incriminating documents were found. Subsequently, assessment in case of assessee was completed under section 153C read with section 143(3). Principal Commissioner invoked revisionary jurisdiction under section 263 against said assessment order and subsequently, issued a notice for being served upon assessee at his last known address. In reply, a s...