How many judgments cite CIT v. Hotline International Pvt. Ltd.?

47 judgments on BharatTax cite CIT v. Hotline International Pvt. Ltd. (296 ITR 333), spanning 2010 to 2026.

Which sections of the Income Tax Act does CIT v. Hotline International Pvt. Ltd. come up under?

It is most often cited in judgments turning on Section 147, Section 148, Section 143(3), Section 144, Section 271(1)(c), Section 143(2).

CIT v. Hotline International Pvt. Ltd.

296 ITR 333High Court2008#2469 most cited

What is CIT v. Hotline International Pvt. Ltd. authority for?

Section 282 of the Income Tax Act, 1961 specifies the modes for serving notices, including by post or summons under the Code of Civil Procedure. A valid service of notice is essential for assessment or reassessment proceedings, and its absence renders such proceedings bad in law.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2010 to 2026.

Also referred to as

CIT v. Hotline International Pvt. Ltd. · service of notice · Section 282 · Income Tax Act · mode of service · Section 148 notice · invalid notice · reassessment proceedings quashed · presumption of service · Section 27 General Clauses Act · CPC Order V Rule 19A

Also reported as

161 Taxmann 104

Sections most often in play

Section 147 Section 148 Section 143(3)Section 144 Section 271(1)(c)Section 143(2)Section 69A Section 142(1)

Issues it is cited on

section 282(1)section 148(1)section 282 section 292bb section 292b within four years section 21 service of notice section 292 ex-parte assessment section 29 section 28

Judgments citing CIT v. Hotline International Pvt. Ltd.

Sh. Sukhpal Chowdhary, New Delhi vs. ACIT, New Delhi

ITA 342/DEL/2013[2008-09]Status: DisposedITAT Delhi07 Dec 2021AY 2008-09

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra(Through Video Conferencing)

For Appellant: Shri T. R. Talwar, AdvocateFor Respondent: Shri H. K. Chaudhary

Section 142(1)Section 143(2)Section 144Section 69

…ase of CIT V. Madhsy Films Pvt. Ltd. (2008) 301 ITR 69 (Delhi) wherein the Hon’ble Court held that the notice need to be sent at the address as per the return. Ld. Counsel further relied upon the Delhi High Court in CIT v. Hotline International P. Ltd. (2008) 296 ITR 333 (Delhi) that where a reassessment notice was sent by registered post without acknowledgement due, it does not amount to proper service. On the claimed by the department that the notice was sent at the address mentioned in PAN database of the assessee and that the assessee has indicated this address in Form No. 35 which was filed much later i.e. o…

J.K.V.B. Properties Pvt. Ltd., New Delhi vs. DCIT, New Delhi

The appeal of the assessee stands allowed

ITA 2349/DEL/2017[2012-13]Status: DisposedITAT Delhi30 Sept 2020AY 2012-13

Bench: The Ld. Cit

For Appellant: “1. Whether on the facts and in the circumstances of the case the learned lower

Section 143(2)Section 143(3)

…with the department regarding service of notice under section 143(2) dated 23.09.2013 on the assessee. In support of the aforesaid arguments, reliance was placed on the following judgments: 1. CIT v. Hotline International (P.) Ltd. (Delhi HC) reported in 296 ITR 333. 2. CIT vs Chetan Gupta (Delhi HC) reported in 382 ITR 613. M/s. J.K.V.B Properties Pvt. Ltd. vs. DCIT 3. PCIT vs Atlanta Capital Pvt. Ltd. (Delhi HC) in ITA No. 665/2015. 4.0 The Ld. Sr. DR placed heavy reliance on the order of the AO and the Ld. CIT (A) and argued that the notice under section 143(2) of the Act had been served on the assessee…

Girirajkripa Developers Private Limited, Jaipur vs. ITO, Ward-3(2), Jaipur

In the result, appeal of the assessee is allowed

ITA 168/JPR/2020[2010-11]Status: DisposedITAT Jaipur10 Sept 2020AY 2010-11

For Appellant: Shri S.L. Poddar (Adv.)For Respondent: Shri B.K. Gupta (Addl.CIT)

Section 142(1)Section 143(2)Section 147Section 148Section 2(47)Section 234ASection 271(1)(c)Section 50C

…of the Assessee's objections about non-service of notice under Sections 148 and 143 (2) of the Act, it could not be said to be proper service upon the Assessee. 18. The ITAT followed the decisions of this Court in CIT v. Hotline International (P.) Ltd. [2008] 296 ITR 333/[2007] 161 Taxman 104 (Delhi) and of the Supreme Court in Asstt. CIT v. Hotel Blue Moon [2010] 321 ITR 362/188 Taxman 113 (SC) and held that on account of the absence of a valid service of notice under Section 148 of the Act on the Assessee, the re- assessment proceedings for AY 2001-02 were bad in law. Submissions of counsel 18 ITA 168/JP/2020_…

Sh. Shambhu Kumar, Ludhiana vs. ACIT, Ludhiana

In the result, the appeal filed by the assessee is allowed, whereas,

ITA 957/CHANDI/2017[2000-01]Status: DisposedITAT Chandigarh27 Feb 2020AY 2000-01

Bench: Shri N.K. Saini & Shri Sanjay Gargआयकरअपीलसं./Ita No. 957/Chd/2017 "नधा"रण वष" / Assessment Year : 2000-01 Shri Shambhu Kumar, Vs. The Acit, Circle-V, Prop.M/S Jindal Alloys, Ludhiana बनाम Kanganwal Road, Vpo Juugiana, Ludhiana "थायीलेखासं./Pan No: Aihpk8666P अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Geetinder Mann, JCIT

Section 147Section 148

…(1) of the Act, is a mandatory legal requirement. The Ld. counsel in this respect has relied upon the following case laws:- 1. Commissioner of Income Tax V/s Eqbal Singh Sindhana 304 ITR 177 DEL-HC 2. Commissioner of Income V/s Hotline International (P) Ltd. 296 ITR 333 DEL-HC 3. Heaven Distillery Pvt. Ltd, V/s Income Tax Office 88 taxmann.com 825 4. Parshotam Singh V/s Income Tax Officer 47 CCH 603 ASR-TRIB 5. Sanjay Badani V/s by. Commissioner of Income Tax 35 ITR (Trib) 536 MUM-TRIB 6. Commissioner of Income Tax Vs. Ramendra Nath Ghosh 82 ITR 888 (SC) 7. Commissioner of Income Tax V/s Kishan Chand 328 IT…

DCIT, C-3, Ludhiana vs. Sh. Shambhu Kumar, Jugiana

In the result, the appeal filed by the assessee is allowed, whereas,

ITA 1492/CHANDI/2017[2000-01]Status: DisposedITAT Chandigarh27 Feb 2020AY 2000-01

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Geetinder Mann, JCIT

Section 147Section 148

DCIT, C-5, Ludhiana vs. Shri Shambhu Kumar, Ludhiana

In the result, the appeal filed by the assessee is allowed, whereas,

ITA 1007/CHANDI/2017[2000-01]Status: DisposedITAT Chandigarh27 Feb 2020AY 2000-01

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Geetinder Mann, JCIT

Section 147Section 148

Shiv Kumar Mittal, Hyderabad vs. Income Tax Officer, Ward-8(2), Hyderabad

In the result, the appeals of both the assessees are allowed

ITA 633/HYD/2018[2009-10]Status: DisposedITAT Hyderabad30 Aug 2019AY 2009-10

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamonyassessment Year: 2009-10 Shiv Kumar Mittal, Vs. Income-Tax Officer, Hyderabad. Ward – 8(2), Hyderabad. Pan – Acipm 3813 D Appellant Respondent Assessee By: Shri Vikash Modi Revenue By: Smt. V. Aparna Date Of Hearing: 04/06/2019 Date Of Pronouncement: 30/08/2019 O R D E R Per Smt. P. Madhavi Devi, J.M. This Is An Appeal Of The Assessee For The Ay 2009-10 Against The Order Of Cit(A) – 8, Hyderabad, Dated, 16/02/2018. 2. Brief Facts Of The Case Are That The Assessee, An Individual, Had Sold A Property Situated At Kondapur Grampanchayat, Serilingampally Mandal, Rr District Vide Sale Deed No. 4100/2008 Dated 5Th June, 2008 For A Consideration Of Rs. 15,48,000/-, Whereas The Guideline Value Of The Property As Adopted By The Stamp Valuation Authority Was Rs. 50,56,000/-. Since The Assessee Did Not Offer Any Capital Gains On This Transaction To Tax, Ao Initiated Proceedings U/S 147 Of The Act By Issuing A Notice U/S 148 On 24/03/2016, Which Was Served On The Assessee By Way Of Affixture At The Last Known Address & Thereafter Notice U/S 142(1) Was Also Issued On 09/05/2016. Since There Was No Reply From The Assessee, A 2 I.T.A. No. 633/Hyd/18 Shiv Kumar Mittal, Hyd..

For Appellant: Shri Vikash ModiFor Respondent: Smt. V. Aparna

Section 142(1)Section 147Section 148Section 282(1)Section 50C

…served with the notice at his address is not sufficient to establish that he could not be found and the service of notice by affixture without reasonable attempt to find assessee is not proper. (vi) Also in the case of CIT Vs. Hotline International P. Ltd., [296 ITR 333] (Del), it was held that “Without making any efforts to serve the notice to assessee, service of notice by affixture is not correct”. (vii) In the case of CIT Vs. Avi-Oil India P. Ltd., [323 ITR 242] (P&H), it was held that – where there is no personal service of notice and notice is served by affixture without any proof of serving the same to as…

M/S Manish Finlease (P) Ltd, Patna vs. ITO, Ward-2(1), Patna

ITA 25/PAT/2019[2010-11]Status: DisposedITAT Patna09 Aug 2019AY 2010-11

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahuassessment Year : 2010-2011 Manish Finlease Pvt Ltd., Vs. Ito, Ward 2(1), Patna Chandi House Exhibition Road, Patna Pan/Gir No.Aaccm 6252 B (Appellant) .. ( Respondent) Assessee By : Shri A.K.Rastogi & Rakesh Kumar, Ars Revenue By : Shri Indrajeet Singh, Dr Date Of Hearing : 20/06/ 2019 Date Of Pronouncement : 09/08/ 2019 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Order Of The Cit(A)-1, Patna Dated 27.9.2018 For The Assessment Year 2010-2011. 2. The Appeal Filed By The Assessee Is Delayed By 51 Days. The Assessee Has Filed Application For Condonation Of Delay Stating The Reasons For Not Filing The Appeal In Time Before The Tribunal. After Hearing The Submissions Of The Parties, We Are Satisfied That The Assessee Had A Bonafide Reason For Not Filing The Appeal In Time. Therefore, We Condone The Delay & Proceed To Decide The Appeal Of The Assessee On Merits.

For Appellant: Shri A.K.Rastogi & Rakesh Kumar, ARsFor Respondent: Shri Indrajeet Singh, DR

Section 133(6)Section 143(2)Section 143(3)Section 147Section 148(1)Section 68

…e case of the appellant company would be covered by virtue of provisions contained in Section 292 BB of the Act, for which reliance could be placed on the decision in CIT v. Shital Prasad Kharag Prasad 280 ITR 541 (All); CIT v. Hotline International Pvt. Ltd. 296 ITR 333 (Del); Sri Nath Suresh Chand Ram Naresh v. CIT 280 ITR 396 (All); P.N. Sasikumar v. CIT (1988) 170 ITR 80 (Ker); Venad Properties (P) Limited v. Commissioner of Income Tax (2012) 340 ITR 463 (Del) and Mayawati v. CIT (2010) 321 ITR 349 (Del). 3.5 In view of these particular facts of the present case, it has to be decided whether notice under Sect…

Payal Jindal, Hyderabad vs. Income Tax Officer, Ward-7(2), Hyderabad

In the result, the appeals of both the assessees are allowed

ITA 57/HYD/2019[2010-11]Status: DisposedITAT Hyderabad03 Jul 2019AY 2010-11

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri Siddharth Toshniwala, ARFor Respondent: Smt. V. Aparna, DR

Section 143(3)Section 148Section 292BSection 50C

…served with the notice at his address is not sufficient to establish that he could not be found and the service of notice by affixture without reasonable attempt to find assessee is not proper. (vi) Also in the case of CIT Vs. Hotline International P. Ltd., [296 ITR 333] (Del), it was held that “Without making any efforts to serve the notice to assessee, service of notice by affixture is not correct”. :- 7 -: ITA. Nos. 56 & 57/Hyd/2019 (vii) In the case of CIT Vs. Avi-Oil India P. Ltd., [323 ITR 242] (P&H), it was held that – where there is no personal service of notice and notice is served by affixture withou…

Rajkumar Jindal, Hyderabad vs. Income Tax Officer, Ward-7(2), Hyderabad

In the result, the appeals of both the assessees are allowed

ITA 56/HYD/2019[2010-11]Status: DisposedITAT Hyderabad03 Jul 2019AY 2010-11

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri Siddharth Toshniwala, ARFor Respondent: Smt. V. Aparna, DR

Section 143(3)Section 148Section 292BSection 50C

…served with the notice at his address is not sufficient to establish that he could not be found and the service of notice by affixture without reasonable attempt to find assessee is not proper. (vi) Also in the case of CIT Vs. Hotline International P. Ltd., [296 ITR 333] (Del), it was held that “Without making any efforts to serve the notice to assessee, service of notice by affixture is not correct”. :- 7 -: ITA. Nos. 56 & 57/Hyd/2019 (vii) In the case of CIT Vs. Avi-Oil India P. Ltd., [323 ITR 242] (P&H), it was held that – where there is no personal service of notice and notice is served by affixture withou…

Veerendra Kumar Patel, Hyderabad vs. Income Tax Officer, Ward-4(2), Hyderabad

In the result, appeal of the assessee is partly allowed

ITA 295/HYD/2018[2013-14]Status: DisposedITAT Hyderabad12 Jun 2019AY 2013-14

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2013-14 Veerendra Kumar Patel, Vs. Income-Tax Officer, Hyderabad. Ward – 4(2), Hyderabad Pan – Agxpp 9795L Appellant Respondent Assessee By: Shri Siddharth Toshnival Revenue By: Shri R. Mohan Kumar Date Of Hearing: 15/04/2019 Date Of Pronouncement: 12/06/2019 O R D E R

For Appellant: Shri Siddharth ToshnivalFor Respondent: Shri R. Mohan Kumar

Section 142(1)Section 143(2)Section 144

…ed by the AO is invalid for any reason, the entire proceedings taken by him would become void for want of jurisdiction. 2. CIT Vs. Ramendra Nath Ghosh, 82 ITR 888 (SC), in the matter of service of notice by affixture. 3. CIT Vs. Hotline International P. Ltd., 296 ITR 333 (Del.) in the matter of service of notice by Affixture. 4. CIT Vs. AVI-Oil India P. Ltd., 323 ITR 242 (P&H) 5. CIT Vs. Dr. KC Verma, 26 ITR (Del.) holding that best judgment assessment is not valid without service of notice u/s 142(1) of the Act. 10 I.T.A. No. 295/Hyd/2018 Veerendra Kumar Patel, Hyd. 9. Considered the rival submissions and per…

Rajdhani Realcon Pvt. Ltd., New Delhi vs. ITO, Ward- 21(1), New Delhi

ITA 1146/DEL/2018[2008-09]Status: DisposedITAT Delhi12 Mar 2019AY 2008-09

Bench: Shri R.K. Pandaassessment Year: 2008-09 Rajdhani Realcon Pvt. Ltd., Vs. Ito, 2612/13, 2Nd Floor, Ward-21(1), Naya Bazar, New Delhi. New Delhi. Pan: Aadrc3963P (Appellant) (Respondent) Assessee By : Shri Rakesh Jain, Advocate & Shri Gurjeet Singh, Ca Revenue By : Shri S.L. Anuragi, Sr.Dr Date Of Hearing : 20.02.2019 Date Of Pronouncement : 12.03.2019 Order

For Appellant: Shri Rakesh Jain, Advocate &For Respondent: Shri S.L. Anuragi, Sr.DR

Section 142(1)Section 143(1)Section 144Section 147Section 148Section 271Section 271(1)(b)Section 271(1)(c)Section 274Section 68

…in the case of CIT vs. Chetan Gupta, ITA No.72 of 2014, judgement dated 15th September, 2015, he drew the attention of the Bench to para 18 of the order where the decision of the Hon'ble Delhi High Court in the case of CIT vs. Hotline International Pvt. Ltd., 296 ITR 333 (Del) and that of the Hon'ble Supreme Court in the case of ACIT vs. Hotel Blue Moon, reported in 321 ITR 362 (SC) have been considered and it has been held that on account of absence of valid service of notice u/s 148 of the Act on the assessee, the reassessment proceedings for assessment year 2001-02 were held to be bad in law. Referring to para…

Wg. Cdr. Sucha Singh, New Delhi vs. ITO, New Delhi

The appeal of the assessee stands allowed

ITA 1605/DEL/2012[2008-09]Status: DisposedITAT Delhi11 Apr 2017AY 2008-09

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastava

Section 143Section 144

…rt and the Apex Court, that for proper assumption of jurisdiction by the assessing officer, a valid service of notice in terms of section 282 (1) of the Act is a mandatory legal requirement. The Hon’ble Delhi High Court in the case of Hotline International 296 ITR 333 has held as under – I.T.A. No. 1605/Del/2012 Assessment year 2008-09 “22. As per order V, r.12 of the CPC referred to above, wherever it is practicable, the service has to be effected on defendant in person or on his agent. Admittedly, in the present case, notice under S. 148 of the Act was not tendered to the assessee nor the same was refused a…

Smt. Nalini Shyam Moundekar, Nagpur vs. ITO, Ward- 4(1), Nagpur

In the result, these appeals by the assessee stand allowed as above

ITA 516/NAG/2014[2003-04]Status: DisposedITAT Nagpur27 Mar 2017AY 2003-04

Bench: Shri Shamim Yahya & Shri Ram Lal Negi..

For Appellant: Shri K.P. DewaniFor Respondent: Shri A.R. Ninawe

Section 144Section 148Section 5

…as has been assumed in the question referred. On the other hand, the Tribunal has categorically held that no other mode was adopted and steps for service of notice were taken about a week before the time was expiring.” 3) CIT vs. Hotline International (P)Ltd. 296 ITR 333. “As per order 5, r. 12 of the CPC, wherever it is practicable, the service has to be effected on defendant in person or on his agent. Admittedly, in the present case, notice under s. 148 was not tendered to the assessee nor the same was refused at all by the assessee. It is an admitted case of Revenue that when the officials of the IT Department…

Mig Co Operative Housing Society Group- II Ltd, Mumbai vs. ITO 19(3)(3), Mumbai

ITA 896/MUM/2016[2011-12]Status: DisposedITAT Mumbai17 Feb 2017AY 2011-12

For Appellant: Shri Yogesh Thar-ARFor Respondent: Shri N.P. Singh –CIT-DR

Section 139Section 148Section 254(1)Section 50C

…आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, मुंबई अिधकरण मुंबई मुंबई “बी मुंबई बी बी” ” ” ” खंडपीठ बी खंडपीठ खंडपीठ खंडपीठ Income-tax Appellate Tribunal -“B”Bench Mumbai सव"ी राजे"",लेखा सद"य एवं अमरजीत "सह, "याियक सद"य Before S/Sh.Rajendra,Accountant Member and Amarjit Singh,Judicial Member आयकर अपील सं./`I.T.A./896/Mum/2016,िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2011-12 िनधा"रण िनधा"रण वष" वष" MIG-Co-operative Housing Society Income tax Officer-19(3)(3) Group-II Limited Matru Mandir, Tardeo Road Kalpataru Sparkle,Nana Dhamadhikari Mumbai-400 007. Vs. Road, Gandhinagar, Bandra (E)…

M/S. Heaven Distillelry P. Ltd vs. The ITO WD-5(2)(1)

Appeal of the assessee is allowed, as above

ITA 9041/MUM/2004[2000-2001]Status: DisposedITAT Mumbai30 Nov 2016AY 2000-2001

Bench: Shri G.S.Pannu & Shri Joginder Singhm/S. Heaven Distillery Pvt. Ltd., C/O. G.P.Mehta & Co., 807, Tulsiani Chambers, Nariman Point, Mumbai 400 021. Pan: Aaach 8471K ...... Appellant Vs. The Income Tax Officer, Ward 5(2)(1), Mumbai. .... Respondent

For Appellant: S/Shri Salil Aggarwal&For Respondent: Shri Deepak Ripote

Section 143(2)Section 143(3)Section 282(1)

…the conclusion that the notice could not be served in the ordinary way. 7.1 At the time of hearing, the Ld. Representative for the assessee had relied upon the judgment of the Hon'ble Delhi High Court in the case of CIT vs. Hotline International Pvt. Ltd., 296 ITR 333(Del), which upholds the proposition that service of notice by affixture can be done only when assessee or his agent refuses to sign acknowledgement or could not be found. In the case before the Hon'ble Delhi High Court, the Assessing Officer issued notice under section 148 of the Act on the assessee company through the Inspector, who found that t…

Ramesh Kumar Gupta, New Delhi vs. ITO, New Delhi

Appeal of the assessee stands allowed

ITA 1041/DEL/2011[2006-07]Status: DisposedITAT Delhi29 Jan 2016AY 2006-07

Bench: Shri J. S. Reddy & Shri Kuldip Singh

For Appellant: Ms. Manju Goel, CAFor Respondent: Shri R S Negi, Sr. DR

Section 143(2)Section 234Section 271

…ces of the case & in law the learned CIT (A) failed to consider the ground of proper service of notice which is the foundation for valid jurisdiction & the case 2 I.T.A.No.10412/Del/2011 cited of Delhi High Court CIT VS Hotline International (P) Ltd. (2008) 296 ITR 333 Delhi. 4. That on facts and in circumstances of the case & in law the learned CIT (A) erred by not allowed of Rs.5,91,000/-(out of 91,000/-subject to verification)the claim of bad debts. 5. That the following observations of the learned CIT (A) in the order are perverse, arbitrary, baseless and misleading. (a)In regard to disallowance of Rs. 58,4…

Sumanglam Sewa Awam Educational Samiti, Ghaziabad vs. Addl. CIT, Ghaziabad

In the result, the appeals of the assessee are allowed

ITA 1468/DEL/2011[2004-05]Status: DisposedITAT Delhi13 Oct 2015AY 2004-05

Bench: Shri J.Sudhakar Reddy & Shri Sudhanshu Srivastava

For Appellant: Shri Salil Aggarwal, CAFor Respondent: Shri Sujit Kumar, Sr. DR

Section 143(1)Section 147Section 148

…ot been exhausted or carried out by the AO in the instant case and as such, the service of notice by affixation is bad in law. The Learned AR placed reliance on the decision of the Hon’ble Delhi High Court in CIT, Delhi – IV vs Hotline International (P) Ltd. 296 ITR 333 in support of his preposition. He also relied on the judgment rendered by the Hon’ble Delhi High Court in CIT vs Chandra Agencies (Delhi HC) reported in 202 Taxman 106. 5. Ld. Counsel for the assessee submitted that the reopening is bad in law as the reasons recorded were based on a statement, recorded during the course of survey u/s 133A whic…

Sumanglam Sewa Awam Educational Samiti, Ghaziabad vs. Addl. CIT, Ghaziabad

In the result, the appeals of the assessee are allowed

ITA 1467/DEL/2011[2003-04]Status: DisposedITAT Delhi13 Oct 2015AY 2003-04

Bench: Shri J.Sudhakar Reddy & Shri Sudhanshu Srivastava

For Appellant: Shri Salil Aggarwal, CAFor Respondent: Shri Sujit Kumar, Sr. DR

Section 143(1)Section 147Section 148

Commissioner of Income Tax (Central)-I vs. Chetan Gupta

The appeal is dismissed but, in the facts and circumstances of the

ITA/72/2014HC Delhi15 Sept 2015

Section 143(1)Section 147Section 148

…f the Assessee‟s objections about non-service of notice under Sections 148 and 143 (2) of the Act, it could not be said to be proper service upon the Assessee. 18. The ITAT followed the decisions of this Court in CIT v. Hotline International Pvt. Ltd. 296 ITR 333 (Del) and of the Supreme Court in Assistant Commissioner of Income Tax v. Hotel Blue Moon 321 ITR 362 (SC) and held that on account of the absence of a valid service of notice under Section 148 of the Act on the Assessee, the re-assessment proceedings for AY 2001-02 were bad in law. 2015:DHC:7656-DB ITA No.72 of 2014 Page 9…