Service of notice (148) : HC Gujarat in favour of Revenue

“The issuance of notice is required, the service of notice after time barring date, do not invalidate the proceedings.”

 Atulbhai Hiralal Shah v. C.P. Meena

[2016] 73 taxmann.com 320 (Gujarat)

HIGH COURT OF GUJARAT

, Deputy Commissioner of Income-tax Vs AKIL KURESHI AND A.J. Shastri, JJ.

Special civil Application Nos. 2552 & 2553 of 2016

IT : Where Assessing Officer had reopened assessment of assessee and sent notice to him through postal department at address contained in his PAN card, which was returned back with remark 'left', and assessee challenged reopening of assessment contending that remark 'left' was totally incorrect, since assessee had not joined postal department to question why remark 'left' was made, only on ground of non service of notice, reassessment proceedings could not be terminated

 

JUNE  13, 2016

Section 148 of the Income-tax Act, 1961 - Income escaping assessment - Issue of notice for (Service of notice) - Assessment year 2008-09 - Assessing Officer had reopened assessment of assessee and sent notice for service to him through postal department at address contained in his PAN card, which was returned back by postal department with remark 'left' - Assessee challenged reopening of assessment contending that remark of postal department 'left' was totally incorrect, since he had received various communications including from that of Income Tax Department at that very address contained in PAN card - Whether since assessee had not joined postal department to question why remark 'left' was made and Assessing Officer was entitled to proceed on basis of remark of postal department, only on ground of non service of notice, reassessment proceedings could not be terminated - Held, yes [Paras 12 and 13] [In favour of revenue]