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November 20, 2023

HC Quashes incorrectly presented 148 Section Notice

HC Quashes incorrectly presented 148 Section Notice

Fact and issue of the case

Prefatory facts:

This appeal concerns Assessment Year (AY) 2010-11. Via the instant appeal, the appellant/revenue seeks to assail the order dated 25.08.2020 passed by the Income Tax Appellate Tribunal [hereafter referred to as “Tribunal”].

Two issues arise for consideration by this Court.

First, whether the notice dated 30.03.2015 issued under Section 148 of the Income-tax Act, 1961 [hereafter referred to as “the Act”] was served at the correct address of the respondent/assessee.

Second, whether the appellant/revenue was obliged, in the facts and circumstances of the case, to mandatorily serve a notice under Section 143(2) of the Act before passing the assessment order dated 28.03.2016 under Section 147/144 of the Act.

Thus, before we proceed further, insofar as the first issue is concerned, what is required to be ascertained is whether the appellant /revenue had the correct address available in its record when it triggered the reassessment proceedings qua the respondent/assessee, as the controversy centres on the availability of the new address in the database of the appellant/revenue.

Observation of the court

On both aspects, the Tribunal is right. The Tribunal has returned findings of fact on the two issues adverted to hereinabove.

Thus, for the foregoing reasons, which are

i) that notice under Section 148 of the Act was improperly served, and

ii) that notice under Section 143(2) should have been issued before framing of assessment order under Section 147/144 of the Act, we are not inclined to interfere with the impugned order passed by the Tribunal.

According to us, no substantial question of law arises for our consideration.

The appeal is, accordingly, closed.

Read the full order from here


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