1. 11
SERVICE OFSERVICE OF
NOTICENOTICE
Shankar Bose
Inspector of Income-tax
MSTU, Puri

2. 22
• Section 282: Service of notice
generally.
• Section 283: Service of notice when
family is disrupted or firm etc. is
dissolved.
• Section 284: Service of notice in the
case of discontinued business.

3. 33
• Section 282 (1) :
– A notice or requisition under this Act may
be served on the person therein named
either by ‘Post’ or ‘as if it were a summons
issued by a court under the Code of Civil
Procedure, 1908 (5 of 1908)’.

4. 44
Meaning of the term ‘by Post’Meaning of the term ‘by Post’
• S.27 of the General Clauses Act states that
‘where any Central Act or Regulation made
after the commencement of this Act
authorises or requires any document to be
served by post - the service shall be deemed
to be effected properly by addressing,
prepaying and posting by registered post ---
and will be deemed to have been effected at
the time unless the contrary is proved .

5. 55
……Who is the addressee?...Who is the addressee?...
• In case of total partition of HUF notice to be
served on the last manager of the HUF, if
dead, then to be served on all adults who
were members of HUF before partition.
• Firm/AOP dissolved - notice may be served
on any person who was a partner (non-
minor) or member of AOP, immediately
before dissolution.

6. 66
• Firm/AOP : Any Member of the firm or the
Manager or any adult member of the family.
• Local Authority/Company : Principal Officer
• AOP/BOI : Principal Officer or any member
• Any other person (non individual) : Person
who manages/controls affairs.
Who is the addressee?...Who is the addressee?...

7. 77
• In the case of discontinued business
where assmt to be made u/s 176, notice
may be served on the person whose
income is to be assessed, or in the
case of Firm / AOP on any person who
was a member of such Firm / AOP at
the time of discontinuance. In the case
of a Company on the Principal Officer
thereof.
……Who is the addressee?Who is the addressee?

8. 88
Interpretations of certain postalInterpretations of certain postal
remarksremarks
• Refused
• Not found
• Left
• Not Known

9. 99
General Principles of ServiceGeneral Principles of Service
• Mere Knowledge not sufficient.
• Burden of proof: Duty of the issuing
authority.

10. 1010
‘Service of notice as if it were a
summons issued by Court under the
Code of Civil Procedure ’ 1908’
• Rules 9 to 30 of Order V of the above
Code are connected to S.282 of the
I.T.Act. Some of the important rules
are discussed below.

11. 1111
Rules 9 to 30 of Order V of theRules 9 to 30 of Order V of the
Code of Civil Procedure’ 1908Code of Civil Procedure’ 1908
• Rule 9 to 12 : Personal Service.
• Rule 15: Defendant absent from Residence.
• Rule 16: Acknowledgement to be given.
• Rule 17: Service by Affixture

12. 1212
• Rule 19: Examination of Serving Officer
• Rule 19A: Service by post also.
• Rule 20: Substituted Service
• Rule 20 (1A): Advertisement
• Rule 30: Letter.
……Rules 9 to 30 of Order V of theRules 9 to 30 of Order V of the
Code of Civil Procedure’ 1908Code of Civil Procedure’ 1908

13. 1313
• The Code of Civil Procedure, 1908
came into effect w.e.f. 1.1.1909
• An Act to consolidate and amend the
law relating to the procedure of the
courts of civil judicature.
Code of Civil Procedure and its
influence on Income Tax Act,
1961

14. 1414
• The Income-tax Act mainly deals with matters
akin to those dealt with by civil courts.
Therefore, Income-tax Act has drawn heavily
from Code of Civil Procedure (“CPC” in
short), 1908.
• Many of the provisions are drafted on the
lines of analogous provisions in CPC.
Code of Civil Procedure and its
influence on Income Tax Act, 1961

15. 1515
• In some Sections and Rules, viz., S.131
and 282 of I.T.Act, 1961 and R.10, 27(2),
29 and 83 of IInd Schedule to Income
Tax Act, 1961, CPC finds explicit
mention.
Code of Civil Procedure and its
influence on Income Tax Act, 1961

16. 1616
SERVICE OF NOTICESERVICE OF NOTICE
PROFORMAPROFORMA
Date Time Reason
for non-
delivery
Remarks
1st
Attempt
2nd
Attempt
3rd
Attempt

17. 1717
CHECKSHEET…CHECKSHEET…
• Is it the proper notice to be issued?
• Is it in the prescribed format?
• Are inapplicable words or clauses struck off?
• Is it addressed to the correct person?
• Is the address correct?
• Are the name and status of the assessee
correctly mentioned?
• Is the assessment year correctly mentioned?
• Is the person addressed given a reasonable
time to respond?

18. 1818
• Are the date, time and venue of hearing
given?
• Are the requirements such as the
books to be produced or information to
be furnished or requirement of
personal attendance clearly specified
in the notice?
• Is the notice signed and seal affixed?
……CHECKSHEETCHECKSHEET

19. 1919