Satish Chandra, C.J. - (1.) For the assessment year 1965-66, the ITO passed an assessment order on 28th February, 1967. It was served on Sri R. K. Rastogi on 7th March, 1967. The assessee felt aggrieved and filed an appeal on 23rd March, 1969. The AAC held that the service on Sri Rastogi was valid. The appeal was beyond time by one year, 11 months and 15 days. It was accordingly dismissed. Aggrieved, the assessee went up to the Income-tax Appellate Tribunal. The Tribunal held that Sri Rastogi was not an authorised agent of the assessee. Service on him was immaterial. In fact, the assessee came to know of the passing of the assessment order later and he applied to obtain a copy on 25th February, 1969, and of the demand notice on 8th April, 1969. So, the appeal was filed within time. The further finding of the AAC that the memorandum of appeal was not accompanied by the demand notice was held not to vitiate the appeal. The Tribunal held that at the worst it was an irregularity. Accordingly, the Tribunal set aside the order of the AAC and directed him to dispose of the appeal on merits.
(2.) The Tribunal has, at the instance of the Commissioner, referred the following questions of law for our opinion : "1. Whether, on the facts and in the circumstances of the case, service of the assessment order on Sri R. K. Rastogi was, in law, valid ? 2. Whether, on the facts and in the circumstances of the case, the appeal filed by the assessee before the Appellate Assistant Commissioner was barred by time ?"
(3.) Section 282 of the I.T. Act, 1961, provides for service of notice generally. It reads : "282. Service of notice generally.--(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). (2) Any such notice or requisition may be addressed (a) in the case of a firm or a Hindu undivided family, to any member of the firm or to the manager or any adult member of the family; (b) in the case of a local authority or company, to the principal officer thereof ; (c) in the case of any other association or body of individuals, to the principal officer or any member thereof ; (d) in the case of any other person (not being an individual), to the person who manages or controls his affairs.";