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Dy. Cit vs Aditya Organisers (P) Ltd. on 30 July, 2004 cites

Income Tax Officer vs M.K. Mohammed Kunhi on 11 September, 1968

This view is fortified by ratio laid down in the case of ITO v. M.K. Mohammed Kunhi (1969) 71 ITR 815 (SC), wherein it has been held that Tribunal has power identical to appellate court under C.P.C. We are of the view that once revenue is not able to get exact address of assessee, how it will follow the same, in case matter is decided in favour of revenue. In the facts and circumstances of the case, we have no alternative but to dismiss the appeal. However, revenue is all liberty to get this order recalled within reasonable time in case assessee is traced by the revenue.
Supreme Court of India Cites 38 - Cited by 478 - A N Grover - Full Document

Union Of India And Anr vs Paras Laminates (P) Ltd on 17 August, 1990

Reference may further be made to the decision of the Hon'ble Supreme Court in the case of Union of India v. Para Laminates Pvt. Ltd. 186 ITR 722 wherein a similar proposition has been enunciated by the apex court and it has been held that the Tribunal is entitled to exercise all incidental and ancillary powers which are reasonably necessary for performing the adjudicative functions. Applying the aforesaid principles, it clearly follows that it was obligatory on the part of the I.T. authority to effect service of notice of hearing on the assessee since the service could not be effected by post at the address given by the revenue in the memorandum of appeal. The Tribunal was therefore well within its powers to direct the I.T. department to effect service on the assessee particularly since the department, as an executive organization is well equipped with the requisite staff strength of Notice Server, Income Tax Inspector etc. for the purpose of serving various statutory notices on the tax payer. Since the revenue has shown apathy with regard for serving the notices of hearing on the respondent assessee. Revenue has also not made any request to get the notice served by alternate way i.e. by way of publication etc. which is laid down in Rule 20 of CPC. Tribunal can take help on procedural aspect as laid down under relevant provisions of the Civil Procedure Code where Income-tax Act and rule there under are not able to meet particular situation.
Supreme Court of India Cites 5 - Cited by 202 - T K Thommen - Full Document
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