THE PR. COMMISSIONER OF INCOME TAX-7 vs. R.V. AGENCIES PVT. LTD.
What did the High Court hold?
The Tribunal correctly ruled that the re-assessment proceedings were invalid because the statutory notices were not properly served on the assessee. Consequently, the completion of the assessment was without authority of law.
What were the facts?
The Revenue sought to re-open the assessment by issuing notices under Section 147 and 148, which were returned unserved. Subsequent notices under Section 142(1) were also not served at the correct address. The ITAT held that the completion of assessment was without authority of law.
What were the issues?
Whether re-assessment proceedings are valid when statutory notices are not properly served on the assessee? Whether the ITAT's decision to set aside the re-assessment was justified due to non-service of notices?
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
ITA 1032/2017 Page 1 $~1 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 1032/2017 THE PR. COMMISSIONER OF INCOME TAX-7 ..... Appellant Through: Mr. Ruchir Bhatia and Mr. Gaurav Khetrapal, Advs. versus R.V. AGENCIES PVT. LTD. ..... Respondent Through: None. CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE SANJEEV SACHDEVA O R D E R % 22.11.2017 The ground on which the Revenue claims to be aggrieved by filing an appeal under Section 260A of the Income Tax Act is that the Tribunal set aside the finding of the lower court with respect to the legality of the re-assessment proceedings. The assessee had filed its original returns on 26.10.2004; the order was subsequently framed. The Revenue sought to re-open the assessment, vide notice issued on 25.03.2011 but dispatched subsequently. It appears that the notices were sent by speed post to the assessee at its New Delhi address as well as Punjab (Sangrur) address, where it had shifted in the subsequent years i.e. (2004-05), where it had filed its returns. The notices were returned unserved. The Revenue thereafter appears to have issued a notice under Section 142(1) to the assessee – by this time at his Delhi address and not at
ITA 1032/2017 Page 2 Sangrur address. These notices too were not responded as they were not served. The assessee, after his appeal was unsuccessful, approached ITAT, which after analysing all the circumstances and noticing that the basic notice under Section 147 and 148 were not served at all and even with respect to notice under Section 142; the notice was dispatched only at one address, despite knowledge, that the assessee had subsequently shifted from that address. It ruled that completion of assessment is without authority of law. This Court has considered all the circumstances as appearing from the record. It is evident that the re-assessment notice was never served; nor was the notice under Section 142 served at a proper address. No substantial question of law arises. The appeal is, therefore, dismissed. S. RAVINDRA BHAT, J SANJEEV SACHDEVA, J NOVEMBER 22, 2017 ‘rs’
More judgments on Section 147
- ACIT Central Bilaspur, Bilaspur vs Arun Kumar Agrawal, SaktiITSSA 26/RPR/2025[2018-19]Status: Disposed21 Oct 2026AY 2018-19
- Vinod Agrawal, Kawardha vs Assisstant Commissioner of Income Tax…ITA 666/RPR/2026[2019-20]Status: Heard21 Oct 2026AY 2019-20
- Sar Business Tradelink Private Limited… vs Income Tax Officer, Ward - 1(2), RaipurITA 599/RPR/2026[2014-15]Status: Heard21 Oct 2026AY 2014-15
- Tarunaben Maganlal Bhut, Navagam vs ITO Ward 2(2)(1), RajkotITA 673/RJT/2026[2024-25]Status: Disposed21 Oct 2026AY 2024-25
- Neo Incorporation, Rajkot vs DCIT Circle- 1(2), RajkotITA 471/RJT/2026[2012-2013]Status: Disposed21 Oct 2026AY 2012-2013
Recent GST High Court judgments
Search GST case law →- Shining Steel Through Its Proprietor Kartik Gupta vs. Union Of INDIA & Ors.Delhi · 27 Oct 2026
- M/S Redamancy World Through Its Proprietor Sanjay Kumar Goel vs. Central Board Of Indirect Taxes And Customs & Ors.Delhi · 27 Oct 2026
- M/S Arj Exim INDIA vs. Additional Commissioner Of CGST, Appeals-Ii, New Delhi And OrsDelhi · 27 Oct 2026
- The State Of Bihar Through The Commissioner Of State Tax vs. Kaushlendra KumarPatna · 27 Oct 2026
- Ayush Sureshchandra Shah vs. State Of GujaratGujarat · 27 Oct 2026