M/S INTERGARDEN (INDIA) PVT LTD vs. THE DEPUTY COMMISSIONER OF INCOME TAX

Undoubtedly, the petitioner’s return of income did disclose its correct postal address as No.29/2A Mallarabanawadi Village, Kunigal Main Road, Nelamangala, Bangalore-560 123, whereas notices under Section 142(1) and Section 143(2) of the Income Tax Act, 1961 in respect of assessment order 2009-2010 pursuant to the aforesaid return filed by petitioner was addressed to No.221, Raheja Chambers, 12 Museum Road, Bangalore 560001. In that view of the matter, suffice it to state that the assessment order dated 28.3.2013 - Annexure-A and sequentially penalty notices Annexures - C, D and E issued under Sections 142(1) and 143(2) of the Income Tax Act to the address other than the postal address of the petitioner suffers

In the result, the petition is allowed. The orders Annexures-A and B and the notices Annexures-C, D and E are quashed. Proceedings are remitted for consideration afresh after extending reasonable opportunity of hearing to the parties concerned and to pass orders strictly in accordance with law. Petitioner is permitted to file objections to the notice under sub-Section (2) of Section 143 of the Income Tax Act, 1961, before the Adjudicating Authority advancing the plea of maintainability of the proceedings, on or before 31.7.2013, which, there is no reason to believe would not be considered and orders passed in accordance with law.