← All Phrases

“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

The Muslim Education Soc, Ratnagiri vs. Income Tax Officer, Ratnagiri

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

ITA 588/PUN/2024[2014-15]Status: DisposedITAT Pune16 May 2024AY 2014-15

Bench: Shri Inturi Rama Rao & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.588/Pun/2024 िनधा"रण वष" / Assessment Year : 2014-15 The Muslim Education Soc., Vs. Ito, Ratnagiri. Saitavade, Ratnagiri- 415613 Pan : Aaatt8659C Appellant Respondent Assessee By : Shri Pramod Shingte Revenue By : Shri Manoj Tripathi Date Of Hearing : 30.04.2024 Date Of Pronouncement : 16.05.2024 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 11.03.2024 Passed By Ld Addl/Jcit(A)-2, Ahmedabad For The Assessment Year 2014-15. 2. The Appellant Raised The Following Grounds Of Appeal :- “1. On The Facts & Circumstances Of The Case & In Law The Ld. Cit(A) Erred In Confirming The Addition By The A.O. U/S 69A Of Rs. 13,17,470/- As Unexplained Money In Respect Of Cash Deposited In Bank Account, In Spite Of The Appellant Having A Clear Explanation For The Source Of Investment. The Appellant Craves Leave To Add To, Amend, Alter, Delete Or Modify All Or Any Of The Above Ground Of Appeal Or Raise A New Ground Of Appeal Before Or At The Time Of Hearing.”

For Appellant: Shri Pramod ShingteFor Respondent: Shri Manoj Tripathi
Section 133(6)Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 69A

have heard the rival contentions. Merely uploading of information about the date of hearing on the Income Tax Portal is not an effective service of notice as per the provisions of Section 282 of the Income Tax Act. The impugned order of ld. CIT(E) is, therefore, not sustainable ... order dated 04-03-2024, wherein the Hon’ble High Court was pleased to hold that the service of notice must be in accordance with the provisions of section 282 of the IT Act & it was further observed by Hon’ble High Court that the communication cannot be presumed

ITO, WD.9(1), Kolkata vs. M/S Maharaj Vincom Pvt. Ltd., Kolkata

ITA 35/KOL/2021[2009-10]Status: DisposedITAT Kolkata15 May 2024AY 2009-10

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A. No.35/Kol/2021 Assessment Year: 2009-10 Ito, Ward-9(1), Kolkata……………….......................…...……………....Appellant Vs. M/S Maharaj Vincom Pvt. Ltd……............…..........................…..…..... Respondent 69, Jamunalal Bajaj Street, Kolkata- 700007. [Pan: Aafcm6496E] C.O. No.6/Kol/2023 (A/O I.T.A. No.35/Kol/2021) Assessment Year: 2009-10 M/S Maharaj Vincom Pvt. Ltd……............…..........................…....... Cross-Objector 69, Jamunalal Bajaj Street, Kolkata- 700007. [Pan: Aafcm6496E] Vs Ito, Ward-9(1), Kolkata …………..….......................…...……………....Respondent Appearances By: Shri Miraj D. Shah, Ar, Appeared On Behalf Of The Assessee. Shri Abhijit Kundu, Cit-Dr, Appeared On Behalf Of The Department. Date Of Concluding The Hearing : March 07, 2024 Date Of Pronouncing The Order : May 15, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: This Appeal By The Revenue & Corresponding Cross-Objection By The Assessee Have Been Preferred Against The Order Dated 08.09.2020 Of The Commissioner Of Income Tax (Appeals)-7, Kolkata (Hereinafter Referred To As The ‘Cit(A)’) Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’).

Section 143(1)Section 143(3)Section 147Section 250Section 263

Court in the case of CIT Vs. Gitsons Engineering Co. 370 ITR 87 (Mad) clearly holds that the objection in relation to non service of notice could be raised for the first time before the Tribunal as the some was legal, which went to the root of the matter ... extent enabling the High Court having territorial jurisdiction where such notices were served to exercise its discretion to assume jurisdiction even if such service of notice is an integral part of the cause of action or even if it prima facie appears to be without jurisdiction.” e) In jhunjhunwala Vanaspati

Balaji Shrushti Chs Ltd, Panvel vs. ITO, Ward - 1, Panvel

In the result, the appeal filed by the assessee in ITA

ITA 524/PUN/2024[2021-22]Status: DisposedITAT Pune14 May 2024AY 2021-22

Bench: Shri Inturi Rama Rao & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.523 & 524/Pun/2024 िनधा"रण वष" / Assessment Years : 2020-21 & 2021-22 Balaji Shrushti Chs Ltd., Vs. Ito, Ward-1, Panvel. Ground Floor, Plot No.3, Sector 19, New Panvel Navi Mumbai- 410206. Pan : Aaaab8345G Appellant Respondent Assessee By : None Revenue By : Shri Manoj Tripathi Date Of Hearing : 29.04.2024 Date Of Pronouncement : 14.05.2024 आदेश / Order Per Vinay Bhamore, Jm: Both The Above Captioned Appeals Filed By The Assessee Are Directed Against The Common Order Dated 19.02.2024 Passed By Ld Cit(A) Addl/Jcit (A), Prayagraj For The Assessment Years 2020-21 & 2021-22 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In Both The Above Captioned Appeals Of The Assessee, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal Of The Assessee In Ita No.523/Pun/2024 For The Assessment Year 2020-21 Are Stated Herein.

For Appellant: NoneFor Respondent: Shri Manoj Tripathi
Section 143(1)Section 143(1)(a)Section 80PSection 80P(2)(d)

appeal before this Tribunal. 8. When the matter was called for hearing, none appeared on behalf of the assessee despite due service of notice of hearing. Therefore, we proceed to dispose off the matter after hearing LD DR. 9. We have heard LD DR & perused the material available on record

Balaji Shrushti Chs Ltd, New Panvel vs. ITO, Ward - 1, Panvel

In the result, the appeal filed by the assessee in ITA

ITA 523/PUN/2024[2020-21]Status: DisposedITAT Pune14 May 2024AY 2020-21

Bench: Shri Inturi Rama Rao & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.523 & 524/Pun/2024 िनधा"रण वष" / Assessment Years : 2020-21 & 2021-22 Balaji Shrushti Chs Ltd., Vs. Ito, Ward-1, Panvel. Ground Floor, Plot No.3, Sector 19, New Panvel Navi Mumbai- 410206. Pan : Aaaab8345G Appellant Respondent Assessee By : None Revenue By : Shri Manoj Tripathi Date Of Hearing : 29.04.2024 Date Of Pronouncement : 14.05.2024 आदेश / Order Per Vinay Bhamore, Jm: Both The Above Captioned Appeals Filed By The Assessee Are Directed Against The Common Order Dated 19.02.2024 Passed By Ld Cit(A) Addl/Jcit (A), Prayagraj For The Assessment Years 2020-21 & 2021-22 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In Both The Above Captioned Appeals Of The Assessee, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal Of The Assessee In Ita No.523/Pun/2024 For The Assessment Year 2020-21 Are Stated Herein.

For Appellant: NoneFor Respondent: Shri Manoj Tripathi
Section 143(1)Section 143(1)(a)Section 80PSection 80P(2)(d)

appeal before this Tribunal. 8. When the matter was called for hearing, none appeared on behalf of the assessee despite due service of notice of hearing. Therefore, we proceed to dispose off the matter after hearing LD DR. 9. We have heard LD DR & perused the material available on record