Damodar Lal Soni, Jaipur vs Ito, Jaipur on 3 January, 2017
Shri Damodar Lal Soni vs. ITO, Ward- 4 (2), Jaipur .
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1 - 3 of 3 (0.23 seconds)Income-Tax Officer vs Gauri Kanta Kalita on 27 October, 1989
This view was also followed by the Hon'ble Rajasthan High Court in the case of Damodar Lal Kabra v. ITO [1980] 121 ITR 288 while dealing with the writ petition, that a question of service of notice on the assessee is a question of fact and that the question of service of notice should be determined by the ITO himself.
Sajjan Kumar Kayan vs Tax Recovery Officer, Xxxi And Ors. on 13 April, 1989
9. The Respondents have also urged that whether the notices were served or not, is a question of fact and that can only be decided by taking evidence and for that the provision is contained in Rule 61 of the Schedule II of the Income Tax Act of 1961 and the writ court cannot enter into such disputed question. On behalf of the Respondents the Supreme Court decision of 82, ITR (SC) page 888 (CIT West Bengal v. Ramendra Nath Ghosh) and 121 ITR 288 (Rajasthan) Damodhar Lal Kabra v. ITO and others have been cited in support of the same.
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