Dina Nath v. CIT

SH. HARI PRAKASH GUPTA,JAIPUR vs. ITO, WARD-1(2), JAIPUR, JAIPUR

The appeal stands allowed

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

…be construed to be a proper service of notice under section 148 of the Act. The security guard was not Sh. Hari Prakash Gupta vs. ITO an agent of the assessee and therefore, the reassessment proceedings were held to be bad in law. In Dina Nath v. CIT [1993] 204 ITR 667 (J&K); [1994] 72 Taxman 174 (J&K), the notice under section 143(2) of the 1961 Act was served upon one S, who was neither a member of the family of the assessee nor his duly authorized agent. However, S had been accepting the notice on behalf of the assessee and prosecuting the cases on his behalf earlier before the income-tax authorities. The Hi…

SH. HARI PRAKASH GUPTA,JAIPUR vs. ITO, WARD-1(2), JAIPUR, JAIPUR

The appeal stands allowed

…es to receive such notice cannot be construed to be a proper service of notice under section 148 of the Act. The security guard was not an agent of the assessee and therefore, the reassessment proceedings were held to be bad in law. In Dina Nath v. CIT [1993] 204 ITR 667 (J&K); [1994] 72 Taxman 174 (J&K), the notice under section 143(2) of the 1961 Act was served upon one S, who was neither a member of the family of the assessee nor his duly authorized agent. However, S had been accepting the notice on behalf of the assessee and prosecuting the cases on his behalf earlier before the income-tax authorities. The Hi…

GIRIRAJKRIPA DEVELOPERS PRIVATE LIMITED,JAIPUR vs. ITO, WARD-3(2), JAIPUR

In the result, appeal of the assessee is allowed

…ar Diamonds Ltd. 281 ITR 1 (Del) (iv) Venkat Naicken Trust v. ITRO 242 ITR 141 (Mad) (v) Sudev Industries Ltd. v. ITO 98 TTJ 97 (Del) (vi) Hind Book House v. ITO 92 lTD 415 (Del) (vii) Dulli Chand Laxmi Narain v. AC'IT 89 lTD 426 (Del) (viii) Dina Nath v. CIT 204 ITR 667 (J&K) (ix) Jayanthi Talkies Distributors v. CIT 120 ITR 576 (Mad)" Therefore the order passed without serving notice to the assessee deserve to be quashed. 8. On the other hand, the ld DR had relied on the orders of the authorities below. CIT Dr relied on provisions of Section 292BB and contended that since assessee had participated in the reasse…