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The Principal Commissionerof Income Tax, Panaji v. Soumit Ranjan Jena

High Court 01 Apr 2021 In favour of: Revenue
Forum / Bench
High Court · hcbgoa
Parties
The Principal Commissionerof Income Tax, Panaji v. Soumit Ranjan Jena
Date of order
01 Apr 2021
Assessment year(s)
Outcome
Allowed

Case summary

In The Principal Commissionerof Income Tax, Panaji v. Soumit Ranjan Jena, the High Court (2021) allowed the appeal. The decision went in favour of the Revenue.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

The order — as passed by the High Court

FARAD CONTINUATION SHEETIN THE HIGH COURT OF BOMBAY AT GOAAPPELLATE SIDE MISC. CIVIL APPLN. NO. 225 OF 2020IN TAX APPEAL NO. 10 OF 2017 THE PRINCIPAL COMMISSIONEROF INCOME TAX, PANAJI …..Applicant Vs SOUMIT RANJAN JENA ….Respondent None present. REGISTRAR'S ORDER By this application, the appellant/applicant prays to servethe respondent by substituted service. The matter came to beadmitted on 19-09-2017. The admit notice was issued to the solerespondent. Vide bailiff report dated 23.01.2019, the noticereturned unserved with a report that on his inquiry he came toknow that the respondent has left the premises three years backand its whereabouts are not known. Considering the bailiff reportit is just to issue notice to the respondent by substituted servicei.e. by paper publication. Hence the application is allowed. Issue notice to the respondent by paper publication in thedaily newspaper circulated in the area of the respondent on thelast known address. The Appellant/Applicant to pay the requisiteprocess fees. The appellant to collect the notice of publication andafter publication of the notice, he shall produce a newspaperclipping alongwith the affidavit of service. In view of the above. Misc. Civil Appln. is disposed of. Date: 1[st] April, 2021 ( Kiran A. Bagi )Registrar (Judicial)
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