RAJ SINGH,NOIDA vs. ITO, WARD-3(1), NOIDA

PDF · subscribers
ITA 6297/DEL/2019Status: DisposedITAT Delhi12 August 2022AY 2009-102 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal found no evidence of proper service of the Section 148 notice in the records produced by the revenue. Therefore, the Assessment Order passed without proper service of notice was held to be liable for quashing.

What were the facts?

The assessee challenged assessment orders passed after issuing a notice under Section 148 of the Income Tax Act. The assessee contended that the notice was not properly served, rendering the assessment invalid.

What were the issues?

Whether the assessment order is invalid due to non-service of notice under Section 148 of the Income Tax Act. Whether penalty under Section 271(1)(c) is sustainable if the assessment order is quashed.

Which sections of the Income-tax Act were involved?

Section 148,Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘F’, NEW DELHI

Before: Dr. B. R. R. KumarSh. Yogesh Kumar US

Hearing: 02.08.2022Pronounced: 12.08.2022

Heard together (2 matters)

ITA No. 1399/Del/2020
ITA No. 6297/Del/2019

Read from the judgment's own cause title. This page is filed under one of them.

Per Dr. B. R. R. Kumar, Accountant Member:

1.

The present appeals have been filed by the assessee against the orders of ld. CIT(A)-I, Noida dated 28.03.2018 and 31.12.2018.

2.

Notice u/s 148 of the Income Tax Act, 1961 has been issued on 30.03.2016 as per the Assessment Order. At the outset, the assessee argued that the notice has not been served and hence the Assessment Order is invalid in the eyes of law.

3.

We have gone through the original record presented before by the revenue authorities and find that there was no evidence of service of notice in the original records produced before us.

5.

Hence, we hereby hold that the Assessment Order completed without service of the proper notice u/s 148 is liable to be quashed.

6.

In the result, the appeal of the assessee is allowed.

7.

Since, the appeal of the assessee has been allowed on quantum proceedings, the penalty levied u/s 271(1)(c) is liable to be quashed.

Order Pronounced in the Open Court on 12/08/2022.

More judgments on Section 148

All 35,022 judgments and leading authorities on Section 148 →

Recent GST High Court judgments

Search GST case law →