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R.S.GARG, P.K.JAISWAL
Bhagirath Rajput – Appellant
Versus
CIT – Respondent
R.S. Garg, J.
1. This judgment shall finally decide MAIT No. 62 of 2005 (Bhagirath Rajput v. CIT), MAIT No. 29 of 2005 (Bhagirath Rajput v. CIT), (MAIT No. 63 of 2005 (Bhagirath Rajput v. CIT) and MAIT No. 64 of 2005 (Bhagirath Rajput v. CIT).
2. Learned counsel for the appellant after taking us through Section 282 of the Indian Income Tax Act and the provisions of Order V of the "CPC (unamended) specially Rule 12, Rule 15, Rule 17, Rule 19 and Rule 19A of Order V of the CPC, submitted that in the present matter service of notice issued under Section 148 or under Section 142(1) of the Income Tax Act was patently bad because one of the notices was served upon the erstwhile/ex-accountant of the appellant who was even otherwise not empowered as an agent to accept the notice and that the other notice was served upon minor son of the noticee/appellant.
3. It is submitted that the notice under Section 148 of the Act was issued on 20th Feb., 1997 and was served upon the Munim/accountant Harish Chandra on 24th Feb., 1997. The submission is that nobody ever verified from said Harish Chandra that whether he was an agent empowered to accept the service. It is submitted that notice under
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