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“service of notice”

ReassessmentSection 148Section 1483,297 judgments

The decision most relied on for service of notice is Earthmoving Equipment Service Corporation v. DCIT 22(2), Mumbai (84 Taxmann.com 51), cited in 263 judgments on BharatTax.

Leading authorities on service of notice

Earthmoving Equipment Service Corporation v. DCIT 22(2), Mumbai
84 Taxmann.com 51 · 2017 · ITAT
263
citing judgments

A penalty levied under Section 271(1)(c) for concealment of income or furnishing inaccurate particulars cannot be deleted merely due to technical defects in the penalty notice, such as not ticking the specific default, if the assessee understood the charges.

CIT v. Laxman Das Khandelwal
417 ITR 325 · 2019 · Supreme Court
225
citing judgments

Issuance of a notice under Section 143(2) is a mandatory requirement for completing an assessment when a return is filed, including reassessment under Section 147/143(3). The complete absence of this notice renders the assessment invalid and is not curable by Section 292BB.

1. S. S. Gadgil v. Lal & Co.
53 ITR 231 · 1964 · Supreme Court
158
citing judgments

Income-tax assessment proceedings are administrative in nature, not civil disputes or judicial proceedings between contesting parties. Income-tax authorities act as administrative bodies to estimate income and assess tax, and the proper service of notice within the limitation period is foundational for reassessment jurisdiction.

Munjal BCU Centre of Innovation and Entrepreneurship v. CIT (Exemptions)
463 ITR 560 · 2024 · High Court
75
citing judgments

Service of notice through the ITBA portal is not a valid method of service under section 282(1) of the Income-tax Act, 1961, and Rule 127(1) of the Income-tax Rules, 1962. Consequently, matters where notice was deemed invalidly served via ITBA portal are remanded to the Assessing Officer for a de novo disposal to uphold principles of natural justice.

Narayana Chetty v. ITO
35 ITR 388 · 1959 · Supreme Court
73
citing judgments

A valid and properly served notice under section 148 (or old section 34) is a mandatory and jurisdictional prerequisite for initiating reassessment proceedings; its absence or invalidity renders the entire proceedings illegal and void ab initio. The validity of service hinges on adherence to prescribed modes, not merely the recipient's acknowledgment.

Mavis Satcom Ltd. v. Deputy CIT
337 ITR 389 · 2011 · High Court
68
citing judgments

The present case is cited as authority for the proposition that notices issued under Section 148 of the Income-tax Act, 1961, are valid even if they do not refer to the reasons recorded for initiating reassessment proceedings, provided the reasons are communicated to the assessee. Furthermore, the issue of jurisdiction under Section 124(3) and the validity of notice under Section 143(2) are also key areas addressed.

CIT v. Gitsons Engineering Co.
370 ITR 87 · 2015 · High Court
68
citing judgments

The issuance of a notice under Section 143(2) is mandatory, and its non-service or invalidity is not a curable procedural irregularity, rendering subsequent assessment proceedings void. Objections regarding non-service of notice, being a jurisdictional issue, can be raised for the first time before the Tribunal.

Banarsi Debi v. ITO
53 ITR 100 · 1964 · Supreme Court
63
citing judgments

For income-tax notices, particularly under Section 34(1) of the 1922 Act (corresponding to Sections 147/148 of the 1961 Act), there is no real distinction between the 'issue' and 'service' of a notice. The word 'issued' must be given a wider meaning, effectively encompassing 'served'.

Judgments citing service of notice

Gng Exports, Kolkata vs. ACIT, Cir. 33, Kolkata

In the result, the appeal of the assessee stands dismissed

ITA 475/KOL/2024[2013-14]Status: DisposedITAT Kolkata08 Oct 2024AY 2013-14

Bench: Shri Sanjay Garg & Shri Rakesh Mishrai.T.A. No.475/Kol/2024 Assessment Year: 2013-14 Gng Exports……..……………….………...........………………....Appellant 202, Lords, 7/1, Lord Sinha Road, Rabindra Sadan, Kolkata – 700071. [Pan: Aacfg59994P] Vs. Acit, Circle-33, Kolkata.……………….…............................…..…..... Respondent Appearances By: Shri Ramesh Kumar Patodia, Advocate, Appeared On Behalf Of The Assessee. Shri Vineet Kumar, Addl. Cit- Sr. Dr, Appeared On Behalf Of The Revenue. Date Of Concluding The Hearing : July 09, 2024 Date Of Pronouncing The Order : October 08, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 11.01.2024 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Assessee In This Appeal Is Aggrieved By The Action Of The Ld. Cit(A) In Directing The Assessing Officer To Estimate The Net Profit Of The Assessee @ 0.77% Of The Total Turnover.

Section 133(6)Section 250

आयकर अपील"य अ"धकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA Before Shri Sanjay

Best City Realtors India Pvt. Ltd, New Delhi vs. Deputy Commissioner of Income-Tax, New Delhi

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

ITA 1515/DEL/2015[2011-12]Status: DisposedITAT Delhi04 Oct 2024AY 2011-12

Bench: Shri Saktijit Dey, Hon’Ble & Shri S.Rifaur Rahmanbest City Realtors India Pvt. Ltd., Vs. Dcit, Cc – 06, Plot No.H-8, 1St Floor, New Delhi. Netaji Subhash Place, Pitampura, New Delhi. (Pan : Aaccb7687B) (Appellant) (Respondent) Assessee By : Shri Salil Kapoor, Advocate Shri Shivam Yadav, Advocate Revenue By : Ms. Nimisha Singh, Cit Dr Date Of Hearing : 24.07.2024 Date Of Order : 04.10.2024 Order Per S.Rifaur Rahman,Am: This Appeal Has Been Filed By The Assessee Against The Order Of Ld. Commissioner Of Income Tax (Appeals)-24, New Delhi [“Ld. Cit(A)”, For Short] Dated 22.12.2014 For The Assessment Year 2011-12. 2. The Grounds Of Appeal Taken By The Assessee Read As Under :- “1. That In Making Addition, The Ld/- Cit(A) Has Erred In Recording Adverse Findings Which Were Not Only Based On Misappreciation Of Evidence But Are Also Based On Non Existent Facts & Such Findings As Recorded Are Factually Incorrect To State That The Assessee Company Has Manipulated The Transactions With C. R. Sons Builders & Developers

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Ms. Nimisha Singh, CIT DR
Section 132Section 142Section 142(1)Section 143Section 143(2)

binding effect on the department, but not on the Court. This circular clarifies the requirement of law in respect of service of notice under sub-section (2) of Section 143 of the Act. Accordingly, we conclude even for the purpose of Chapter XIV-B of the Act, for the determination

Vishal Mital, Hyderabad vs. ITO., Ward-6(1), Hyderabad

In the result, appeal of the assessee is allowed for statistical purpose

ITA 700/HYD/2024[2014-15]Status: DisposedITAT Hyderabad30 Sept 2024AY 2014-15

Bench: Shri K.Narasimha Charyआ.अपी.सं / Ita No.700/Hyd/2024 (धििाारण वर्ा / Assessment Year: 2014-15) Vishal Mital Income Tax Officer Hyderabad Vs. Ward-6(1) [Pan :Acqpm1388R] Hyderabad अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent धििााररती द्वारा/Assessee By : Shri Sashank Dundu, Ar राजस्‍व द्वारा/Revenue By : Shri Suresh A, Dr सुिवाई की तारीख/Date Of Hearing: 12/08/2024 घोर्णा की तारीख/Pronouncement On: 30/09/2024 आदेश / Order Per K. Narasimha Chary, J.M: Aggrieved By The Order Dated 24/05/2024 Passed By The Learned Commissioner Of Income Tax (Appeals)-National Faceless Appeal Centre (Nfac), Delhi (“Learned Cit(A)”), In The Case Of Vishal Mittal (“The Assessee”) For The Assessment Year 2014-15, Assessee Preferred This Appeal. 2. At The Outset, Learned Ar Submitted That The First Two Notices That Is Notice Under Section 148 Of The Income Tax Act, 1961 (“The Act”) Dated 30.03.2021 & Notice Dated 12.11.2021 Were Not Addressed To Any Specific Recipient By Mentioning The Specific E-Mail Id Therein & Thus Such Notices Cannot Be Deemed To Have Been Either Issued Or Served Upon The Recipient/Assessee. Notice Dated 13.12.2021 Was Issued To The Assessee For The First Time By Mentioning The E-Mail Id, Which Further Reinforces The Fact

For Appellant: Shri Sashank Dundu, ARFor Respondent: Shri Suresh A, DR
Section 148

आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “SMC”, HYDERABAD BEFORE SHRI K.NARASIMHA CHARY

Jankalyan Multistate Co Operative Credit Society Limited, Solapur Maharashtra vs. ITO, Ward One (One)

In the result, the appeal filed by the assessee stands allowed

ITA 561/PUN/2024[2020-21]Status: DisposedITAT Pune27 Sept 2024AY 2020-21

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.561/Pun/2024 िनधा"रण वष" / Assessment Year: 2020-21 Jankalyan Multistate Co- Vs. Ito, Ward-1(1), Solapur. Operative Credit Society Limited, 940, Jagjivandas Complex, Near Garud Bangal Sadar Bazar, Solapur - 413003. Pan : Aabaj3074H Appellant Respondent Assessee By None (Written Submission Filed) : Revenue By : Shri Ramnath P. Murkunde Date Of Hearing : 23.07.2024 Date Of Pronouncement : 27.09.2024 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 23.02.2024 Passed By Ld Cit(A)/Nfac For The Assessment Year 2020-21. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “1. Whether On The Facts & In The Circumstances Of Case & In Law, Ao & Cit(A), Niac Was Correct In Disallowing The Deduction When The Income Is Part Of Business Of Assessee & Eligible For Deduction.

For Respondent: Shri Ramnath P. Murkunde
Section 234Section 4Section 80PSection 80P(2)(a)Section 80P(2)(d)

appeal before this Tribunal. 6. When the appeal was called for hearing, none appeared on behalf of the assessee despite due service of notice of hearing. However, a written submission was filed, wherein, it was submitted that the order passed by the ld. CIT(A)/NFAC is not correct