{"id":107913,"date":"1995-04-19T00:00:00","date_gmt":"1995-04-18T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-kishan-chand-on-19-april-1995"},"modified":"2018-02-15T15:02:09","modified_gmt":"2018-02-15T09:32:09","slug":"commissioner-of-income-tax-vs-kishan-chand-on-19-april-1995","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-kishan-chand-on-19-april-1995","title":{"rendered":"Commissioner Of Income-Tax vs Kishan Chand on 19 April, 1995"},"content":{"rendered":"<div class=\"docsource_main\">Punjab-Haryana High Court<\/div>\n<div class=\"doc_title\">Commissioner Of Income-Tax vs Kishan Chand on 19 April, 1995<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1996 217 ITR 534 P H<\/div>\n<div class=\"doc_bench\">Bench: R Sethi, S Sudhalkar<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p> 1. We have heard learned counsel for the parties and perused the record including the order of the Income-tax Appellate Tribunal. In our opinion, questions Nos. 1 and 3 as detailed in paragraph 2 of the application are not such questions which require to be referred to this court for adjudication in terms of Sub-section (2) of Section 256 of the Income-tax Act, 1961, However, we find that question No. 2 regarding the service of notice by affixture is a question of law requiring adjudication, by this court.\n<\/p>\n<p> 2. The petition is disposed of with a direction to the Income-tax Appellate Tribunal, Amritsar, to refer the following question of law to this court for its opinion in terms of the provisions of Section 256 of the Income-tax Act :\n<\/p>\n<p>  &#8220;Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal is right in law in upholding the findings<\/p>\n<p>of the Appellate Assistant Commissioner of Income tax, Jalandhar Range, Jalandhar, to the effect that the service of notice by affixture cannot be said to be proper service especially when the assessee had refused to accept the service of the said notice ? &#8221;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Punjab-Haryana High Court Commissioner Of Income-Tax vs Kishan Chand on 19 April, 1995 Equivalent citations: 1996 217 ITR 534 P H Bench: R Sethi, S Sudhalkar JUDGMENT 1. We have heard learned counsel for the parties and perused the record including the order of the Income-tax Appellate Tribunal. In our opinion, questions Nos. 1 and [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,28],"tags":[],"class_list":["post-107913","post","type-post","status-publish","format-standard","hentry","category-high-court","category-punjab-haryana-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner Of Income-Tax vs Kishan Chand on 19 April, 1995 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-kishan-chand-on-19-april-1995\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner Of Income-Tax vs Kishan Chand on 19 April, 1995 - Free Judgements of Supreme Court &amp; 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