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Showing contexts for: Post of process server in Suresh Singh, Aligarh vs Ito Ward-1(1), Aligarh on 10 July, 2019Matching Fragments
10.9 The decision in the case of Pr. CIT vs. M/s. Modinagar Rolls Ltd. (ITA No. 275 of 2015 - Alld. HC) is also not applicable to the present case, as the assessee had raised the additional ground before the Tribunal for the first time objecting to the validity of notice u/s. 148.
10.10. The judgment in the case of CIT vs. Harsingar Gutkha Pvt. Ltd. (ITA No. 34 of 2010 - Alld. HC) is also not applicable in the present case, as in the said case, notice was not served upon the assessee through registered post, but was served upon the assessee through process server and was received by the officer of the assessee. Pursuance to that, the officer of assessee participated in the assessment proceedings. The facts are different, as the present case is of non-service of notice either by registered post or through process server.