Commissioner of Income Tax vs Kishan Chand

We have heard learned counsel for the parties and perused the record including the order of the Income Tax Appellate Tribunal. In our opinion, questions Nos. 1 and 3 as detailed in paragraph 2 of the application are not such questions which require to be referred to this court for adjudication in terms of Sub-section (2) of Section 256 of the Income Tax Act, 1961, However, we find that question No. 2 regarding the service of notice by affixture is a question of law requiring adjudication, by this court.

The petition is disposed of with a direction to the Income Tax Appellate Tribunal, Amritsar, to refer the following question of law to this court for its opinion in terms of the provisions of Section 256 of the Income Tax Act :

"Whether, on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal is right in law in upholding the findings of the Appellate Assistant Commissioner of Income tax, Jalandhar Range, Jalandhar, to the effect that the service of notice by affixture cannot be said to be proper service especially when the assessee had refused to accept the service of the said notice ? "