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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

Estate of Arjun Das Agarwal, Kolkata vs. ITO, Ward-40(3), Kolkata

In the result, the appeal of the assessee stands allowed

ITA 373/KOL/2024[2012-13]Status: DisposedITAT Kolkata10 Sept 2024AY 2012-13

Bench: Shri Sanjay Garg & Rajesh Kumari.T.A No.373/Kol/2024 Assessment Year: 2012-13 Estate Of Arjun Das Agarwal………………………… ........................……Appellant Flat No.3B, 19-B, Richie Road, Ballygunge, Kolkata – 700019. [Pan: Aabae1990M] Vs. Ito, Ward-40(3), Kolkata…...................…................…........……...…..…..Respondent Appearances By: Shri Ravi Tulsiyan, Ar, Appeared On Behalf Of The Appellant. Shri P. P. Barman, Addl. Cit-Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : June 12, 2024 Date Of Pronouncing The Order : September 10, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By Estate Of Arjun Das Agarwal Through Sri Vivek Agarwal In A Representive Capacity, Against The Order Dated 31.01.2024 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 Brief Facts Of The Case Are That Return Of Income For Assessment Year 2012-13 Was Filed By Sri Arjun Dass Agarwal During His Life Time On 31.03.2014 Declaring Total Income Of Rs.2,43,159/- & The Same Was Processed U/S 143(1) Of The Act On 26.07.2014. Shri Arjun Dass Agarwal Died On 11.12.2015. Thereafter, The Assessing Officer Received Some Information Regarding Transaction Of Immovable Property Done By Sri

Section 142(1)Section 143(1)Section 148Section 250

Arjun Dass Agarwal. In reply, Sri Vivek Agarwal again submitted that he was not the legal heir of his grandfather and the service of notice on his email-id was illegal. However, just to put facts on record, he replied to the letter of the Assessing Officer without owning/admitting

Raghubir Singh Punia, New Delhi vs. ITO, Ward 30(8), New Delhi.

In the result, the appeal of the assessee is partly allowed as

ITA 2252/DEL/2024[2012-13]Status: DisposedITAT Delhi10 Sept 2024AY 2012-13

Bench: Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.2252/Del/2024 िनधा"रणवष"/Assessment Year: 2012-13

Section 127Section 148Section 151Section 271(1)(c)Section 69A

proceedings in as much as he has failed to appreciate that the initiation of reassessment proceedings was invalid as there was no proper service of notice issued u/s 148 of the Act. 4. That under the facts and in circumstances of the case the Ld. CIT(A) erred

Renu Mehra, Noida vs. Income Tax Officer Ward 5(3)(2), Gautam Budh Nagar

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

ITA 2229/DEL/2024[2012-13]Status: DisposedITAT Delhi10 Sept 2024AY 2012-13

Bench: Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.2229/Del/2024 िनधा"रणवष"/Assessment Year: 2012-13 बनाम Renu Mehra Income Tax Officer, C-117, Sector-8, Vs. Ward 5(3)(2), Gautam Budh Nagar, Aayakar Bhawan, Uttar Pradesh. A-2D, Sector-24, Pan No. Adupm1853E Gautam Budh Nagar, Uttar Pradesh. अपीलाथ" Appellant ""यथ"/Respondent

Section 147Section 148Section 151Section 250Section 250(4)

case, the CIT(A) was not justified in upholding the validity of assessment order u/s 147 even though the same was passed without service of notice u/s 148 of the Act. 2.2 That in the absence of valid service of notice u/s 148 on the appellant, the assessment order

Inderjeet, Palwal vs. Income Tax Officer Ward 1(3), Faridabad

In the result, impugned order is set aside and appeal of the assessee is allowed

ITA 1442/DEL/2024[2012-13]Status: DisposedITAT Delhi10 Sept 2024AY 2012-13

Bench: Shri Vikas Awasthyआअसं.1442/िद"ी/2024 (िन.व. 2012-13) Inderjeet, 1461, Aurangabad, Palwal, Haryana 121105 ...... अपीलाथ"/Appellant Pan: Acapi-3518-B बनाम Vs. Income Tax Officer, C.R Building, Faridabad, ..... "ितवादी/Respondent Haryana 121001 अपीलाथ" "ारा/ Appellant By : None "ितवादी"ारा/Respondent By : Ms. Shivani Bansal, Sr. Dr सुनवाई क" ितिथ/ Date Of Hearing : 10/09/2024 घोषणा क" ितिथ/ Date Of Pronouncement : 10/09/2024 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against An Ex-Parte Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [In Short 'The Cit(A)’] Dated 31.01.2024, For Assessment Year 2012-13. 2. A Perusal Of Assessment Order Dated 09.12.2019 Passed U/S. 144 R.W.S 147 Of The Income Tax Act, 1961 (Hereinafter Referred As To ‘The Act’) Would Show That The Assessment For Ay 2012-13 In The Case Of Assesse Was Reopened On The Basis Of Air

For Appellant: NoneFor Respondent: Ms. Shivani Bansal, Sr. DR
Section 142(1)Section 144Section 148

considering facts of the case and submissions of the assessee shall pass the order denovo, in accordance with law. 5. The assessee upon service of notice by the CIT(A) shall respond to the same, without fail. 6. In the result, impugned order is set aside and appeal

Sh. Jagtar Singh, Alwar vs. ACIT, Circle-1, Alwar

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

ITA 994/JPR/2024[2011-12]Status: DisposedITAT Jaipur09 Sept 2024AY 2011-12

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P. C. Parwal (C.A.)For Respondent: Smt. Monisha Choudhary (Addl. CIT)
Section 10Section 142(1)Section 144Section 148Section 24Section 249(3)Section 24BSection 80C

filing the appeal, the appellant didn't submit any documentary evidences to explain the delay in the form of affidavits, proof of service of notice etc despite sufficient opportunities of being heard were given to the appellant. It also shows that the appellant was casual in attitude

Divya Agrofood Product Private Limited, Kota Rajasthan vs. DCIT, ACIT, Central Circle-2, Kota, Kota Rajasthan

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

ITA 851/JPR/2024[2013-14]Status: DisposedITAT Jaipur09 Sept 2024AY 2013-14

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri B.V. Maheshwari (C.A.)For Respondent: Shri A. S. Nehra (Addl. CIT) a
Section 143(3)Section 144BSection 147

Income Tax Act, 1961 (the Act) were issued to the appellant through ITBA portal, as noted in para 2 above, which amounts to service of notice as provided u/s 282 of the Act. However, there has been no response from the appellant till date. There is no gainsaying that once

Vishnu Kumar, Bharatpur vs. ACIT Or JCIT Or DCIT Or Asst. CIT Or ITO, National Faceless Assessment Centre, Bharatpur

ITA 85/JPR/2024[2015-16]Status: DisposedITAT Jaipur06 Sept 2024AY 2015-16

Bench: This Appellate Tribunal, Feeling Aggrieved By The Order Dated 08.12.2023 Passed, U/S 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As “ The Act”), By Learned Cit(A), Nfac, Delhi, Whereby His Appeal Relating To Assessment Year 2015-16 Has Been Dismissed. 2. The Assessee Was Before Learned Cit(A), Having Felt Dissatisfied With The Assessment Order Dated 29.03.2022 Passed By The Assessing

For Appellant: Shri Mukesh Soni, AdvFor Respondent: Shri Arvind Kumar, (CIT)
Section 133(6)Section 148Section 151Section 250Section 68

Bibhuti Bhushan Bagh, (1989) 3 SCC 202 (SC). Conclusion 21. In view of the above discussion, we hold that for want of service of notice under section 143(2) of the Act, the Assessing Officer had no jurisdiction to assume jurisdiction under section 143(2) of the Act. Sufficient time

Jvd Tour and Travels Private Limited, Delhi vs. ITO Ward 13(4), Delhi

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

ITA 2266/DEL/2024[2017-18]Status: DisposedITAT Delhi06 Sept 2024AY 2017-18

Bench: Ms Madhumita Roy

Section 143(3)

regard to the e-mail ID mentioned in Form No. 35 as submitted before the First Appellate Authority,the email ID upon which service of notice made by the department to the assessee proof whereof as filed before us by the assessee is admittedly found to be different and thus

Warvandi Vividh Karyakari Sevasahakari Society Ltd., Ahmednagar vs. ITO, Ward 2, Ahmednagar

In the result, the appeal filed by the appellant is allowed

ITA 998/PUN/2024[20202-21]Status: DisposedITAT Pune05 Sept 2024

Bench: Shri S.S. Godara & Shri Inturi Rama Rao

For Appellant: NoneFor Respondent: Shri Arvind Desai
Section 143(3)Section 250Section 5Section 80PSection 80P(2)(c)Section 80P(2)(d)

Tribunal in the present appeal. 5. When the appeal was called on, none appeared on behalf of the appellant society despite due service of notice of hearing. We 3 therefore proceed to dispose of the appeal ex parte after hearing the ld. Departmental Representative. 6. We heard

Mr. Ganesh Ayodhyaprasad Jaiswal, Nanded vs. Assessing Officer, Ward-1, Nanded

In the result, the appeals filed by the assessee vide ITA No

ITA 732/PUN/2024[2016-17]Status: DisposedITAT Pune05 Sept 2024AY 2016-17

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: Shri Hari KrishanFor Respondent: Shri Ramnath P Murkunde
Section 139(1)Section 143(3)Section 144Section 148Section 271(1)(b)Section 271FSection 44A

filing the return of income in response to notice u/s 148 of the Act showing ‘nil’ income or below taxable income. However, despite service of notice u/s 148 of the Act, the assessee did not file any return in response to the same nor had filed the return

Mr. Ganesh Ayodhyaprasad Jaiswal, Nanded vs. Assessing Officer, Ward-1, Nanded

In the result, the appeals filed by the assessee vide ITA No

ITA 731/PUN/2024[2016-17]Status: DisposedITAT Pune05 Sept 2024AY 2016-17

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: Shri Hari KrishanFor Respondent: Shri Ramnath P Murkunde
Section 139(1)Section 143(3)Section 144Section 148Section 271(1)(b)Section 271FSection 44A

filing the return of income in response to notice u/s 148 of the Act showing ‘nil’ income or below taxable income. However, despite service of notice u/s 148 of the Act, the assessee did not file any return in response to the same nor had filed the return

Mr. Ganesh Ayodhyaprasad Jaiswal, Nanded vs. Assessing Officer, Ward, Nanded

In the result, the appeals filed by the assessee vide ITA No

ITA 729/PUN/2024[2016-17]Status: DisposedITAT Pune05 Sept 2024AY 2016-17

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: Shri Hari KrishanFor Respondent: Shri Ramnath P Murkunde
Section 139(1)Section 143(3)Section 144Section 148Section 271(1)(b)Section 271FSection 44A

filing the return of income in response to notice u/s 148 of the Act showing ‘nil’ income or below taxable income. However, despite service of notice u/s 148 of the Act, the assessee did not file any return in response to the same nor had filed the return

S K Construction Company, Sangrur vs. DCIT, Central Circle, Patiala

The appeal of the assessee is treated as allowed for

ITA 83/CHANDI/2024[2018-2019]Status: DisposedITAT Chandigarh04 Sept 2024AY 2018-2019

Bench: Shri A.D.Jain & Shri Vikram Singh Yadav

For Appellant: Shri Vibhore Garg, CAFor Respondent: Shri Vivek Vardhan, JCIT, Sr.DR

natural justice. 3. That the ld. CIT(A) wrongly and illegally passed an ex-parte order presuming issue of notice to be service of notice. 3. The ld. Counsel for the assessee has invited our attention to the impugned order to submit that the ld. CIT(A) has passed

Ambika Prashad, Chamba vs. Income Tax Officer, Dalhousie

The appeal of the assessee is treated as allowed for

ITA 203/CHANDI/2024[2016-2017]Status: DisposedITAT Chandigarh04 Sept 2024AY 2016-2017

Bench: SHRI A.D.JAIN (Vice President), SHRI KRINWANT SAHAY (Accountant Member)

For Appellant: Shri P.N.Arora, AdvocateFor Respondent: Shri Ved Parkash Kalia, JCIT Sr.DR
Section 148

assessment order observed that notice u/s 148 was issued on 28/03/2021 but he has failed to observe the date of service of notice. As such all the proceedings taken thereafter are bad in -the eyes of law and as such the AO has also grossly erred in making the addition ... mind; that the CIT(A) has mentioned the dates on which the notices were issued but there is no mention of date of service of notice upon the assessee; that no notice of hearing was served on the assessee; that the case has not been decided on merits

Chhering Tomdan, Spiti, Himachal Pradesh vs. Income Tax Officer, Rampur Bushahr, Himachal Pradesh

In the result, the appeal is allowed

ITA 170/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh04 Sept 2024AY 2017-18

Bench: Shri A.D. Jain & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 170/Chd/2024 "नधा"रण वष" / Assessment Year : 2017-18 Chhering Tomdan, Vs. The Ito, Village Khurik, बनाम Rampur Bushahr, Po Rangreek, Himachal Pradesh Rangrik B.O. Khurik (78), Lauhaul & Spiti, H.P. 171114 "थायी लेखा सं./Pan No: Bhxpt8803P अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Hybrid Mode ) "नधा"रती क" ओर से/Assessee By : Shri Nikhil Goyal, Advocate, Shri Viren Sibbal, Advocate & Shri Ashok Goyal, Ca राज"व क" ओर से/ Revenue By : Shri Ved Parkash Kalia, Jcit, Sr. Dr

For Appellant: Shri Nikhil Goyal, AdvocateFor Respondent: Shri Ved Parkash Kalia, JCIT, Sr. DR
Section 142(1)Section 144Section 147Section 148Section 149Section 156Section 250Section 69A

Grounds of appeal are as under: - 1. That the reopening of the proceedings is bad in law in the absence of valid service of notice under section 148 of the Income Tax Act, 1961. 2. That reopening of assessment is barred by limitation prescribed under section ... Chandigarh’, CWP No. 21028/2023 dated 4.3.2024 has already given the finding that notice issued through portal may not be treated as a valid service of notice. Since in this case all notices were issued only 170-Chd-2024 – Chhering Tomdan, Lahaul & Spiti, 7 on the portal, therefore, the very reopening

Kaushliya, Noida vs. DCIT, Central Circle-1, Noida

In the result, the appeals of the assessee for assessment years

ITA 2266/DEL/2022[2017-18]Status: DisposedITAT Delhi04 Sept 2024AY 2017-18

Bench: Shri Challa Nagendra Prasad & Dr. B.R.R. Kumarआ.अ.सं/.I.T.A No.2264/Del/2022 िनधा"रणवष"/Assessment Year: 2014-15 बनाम Smt. Kaushliya, Dcit B-15, Sector-12, Gautam Budha Nagar, Vs. Central Circle-1, 2Nd Floor, Noida, Uttar Pradesh-201301 Pan No.Anxpk9426G Arto Complex, Sector-33, Noida, Uttar Pradesh. अपीलाथ" Appellant ""यथ"/Respondent

Section 143(2)Section 153CSection 69A

pure legal ground going to the root of the very validity of the assessment. 5. In so far as the non-issue of service of notice u/s 143(2) is concerned on reading from the assessment orders, we observed that there is no finding ... issue and service of notice u/s 143(2) of the Act before completion of assessment u/s 153C r.w.s. 143(3) of the Act for the assessment years 2014-15, 2016-17 and 2017-18 which are under consideration. Record shows that several opportunities were given to the Revenue to produce

Kaushliya, Noida vs. DCIT, Central Circle-1, Noida

In the result, the appeals of the assessee for assessment years

ITA 2265/DEL/2022[2016-17]Status: DisposedITAT Delhi04 Sept 2024AY 2016-17

Bench: Shri Challa Nagendra Prasad & Dr. B.R.R. Kumarआ.अ.सं/.I.T.A No.2264/Del/2022 िनधा"रणवष"/Assessment Year: 2014-15 बनाम Smt. Kaushliya, Dcit B-15, Sector-12, Gautam Budha Nagar, Vs. Central Circle-1, 2Nd Floor, Noida, Uttar Pradesh-201301 Pan No.Anxpk9426G Arto Complex, Sector-33, Noida, Uttar Pradesh. अपीलाथ" Appellant ""यथ"/Respondent

Section 143(2)Section 153CSection 69A

pure legal ground going to the root of the very validity of the assessment. 5. In so far as the non-issue of service of notice u/s 143(2) is concerned on reading from the assessment orders, we observed that there is no finding ... issue and service of notice u/s 143(2) of the Act before completion of assessment u/s 153C r.w.s. 143(3) of the Act for the assessment years 2014-15, 2016-17 and 2017-18 which are under consideration. Record shows that several opportunities were given to the Revenue to produce

Kaushliya, Noida vs. DCIT, Central Circle-1, Noida

In the result, the appeals of the assessee for assessment years

ITA 2264/DEL/2022[2014-15]Status: DisposedITAT Delhi04 Sept 2024AY 2014-15

Bench: Shri Challa Nagendra Prasad & Dr. B.R.R. Kumarआ.अ.सं/.I.T.A No.2264/Del/2022 िनधा"रणवष"/Assessment Year: 2014-15 बनाम Smt. Kaushliya, Dcit B-15, Sector-12, Gautam Budha Nagar, Vs. Central Circle-1, 2Nd Floor, Noida, Uttar Pradesh-201301 Pan No.Anxpk9426G Arto Complex, Sector-33, Noida, Uttar Pradesh. अपीलाथ" Appellant ""यथ"/Respondent

Section 143(2)Section 153CSection 69A

pure legal ground going to the root of the very validity of the assessment. 5. In so far as the non-issue of service of notice u/s 143(2) is concerned on reading from the assessment orders, we observed that there is no finding ... issue and service of notice u/s 143(2) of the Act before completion of assessment u/s 153C r.w.s. 143(3) of the Act for the assessment years 2014-15, 2016-17 and 2017-18 which are under consideration. Record shows that several opportunities were given to the Revenue to produce

Devinder Singh Hanspal, Mohali vs. DCIT ACIT Cir 1(1), Chandigarh

The appeal of the assessee is allowed for statistical

ITA 326/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh03 Sept 2024AY 2016-17

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, CAFor Respondent: Shri Danish Abdullah, JCIT, Sr.DR
Section 147Section 148Section 153CSection 249Section 250

filing the appeal before the ld. CIT(A), it is seen, is a bonafide delay, which was incurred due to the non service of notice upon the assessee. Otherwise too, the assessee cannot be stated to have gained anything by filing his appeal late before

Vidya Rajkiran Thakur, Pune vs. CPC, Banglore

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

ITA 934/PUN/2024[2019-20]Status: DisposedITAT Pune03 Sept 2024AY 2019-20

Bench: Shri S.S. Godara & Shri Inturi Rama Rao

For Appellant: NoneFor Respondent: Shri Arvind Desai
Section 143(1)Section 250Section 40ASection 40A(3)

before the Tribunal in the present appeal. 5. When the appeal was called on, none appeared on behalf of the appellant despite due service of notice of hearing. We therefore proceed to dispose of the appeal ex parte after hearing the ld. Departmental Representative. 6. We heard