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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

Msk Project (India) Jv Ltd. Co.(Merged With Madhav Infra Project Ltd), Vadodara vs. ACIT, Circle-4, Vadodara

The appeal of the assessee is allowed for statistical purposes

ITA 498/AHD/2019[2005-06]Status: DisposedITAT Ahmedabad31 Jan 2024AY 2005-06

Bench: Mrs. Annapurna Gupta & Shri T.R. Senthil Kumarिनधा"रण वष"/Assessment Year: 2005-06 Msk Project (India) Jv Ltd. Vs. (Merged With Madhav Infra Acit, Projects Ltd), Circle-4, 4, Madhav House, Near Baroda Panchratna Building, Subhanpura, Vadodara Pan : Aadcm 1157 C अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee By : Shri S.N. Soparkar, Sr. Advocate & Shri Parin Shah, Ar Revenue By : Ms. Saumya Pandey Jain, Sr. Dr सुनवाई क" तारीख/Date Of Hearing : 17.01.2024 घोषणा क" तारीख /Date Of Pronouncement: 31.01.2024 आदेश आदेश/O R D E R आदेश आदेश Per Annapurna Gupta: Present Appeal Has Been Filed By The Assessee Against Order Of The Learned Commissioner Of Income-Tax (Appeals)-Iii, Baroda [Hereinafter Referred To As "Cit(A)" For Short] Dated 09.08.2012 Passed Under Section 250(6) Of The Income-Tax Act, 1961 [Hereinafter Referred To As "The Act" For Short], For The Assessment Year (Ay) 2005-06. 2. The Grounds Raised By The Assessee Are As Under:- “1. Ld. Cit (A) Erred In Law & On Facts To Hold That No Appeal Lies Against Order Giving Effect To Findings Of Cit In Order Passed U/S 263 Of The Act. 2. Ld. Cit (A) Erred In Law & On Facts Dismissing Appeal Challenging Addition Of Rs.9,90,00,052/- Whereas Supreme Court Awarding Rs. 26.34 Lakhs

For Appellant: Shri S.N. Soparkar, Sr. Advocate &For Respondent: Ms. Saumya Pandey Jain, Sr. DR
Section 143(3)Section 234BSection 250(6)Section 263

asked the appellant to furnish certain documents to ascertain if there was a lack of reasonable certainty as advocated by it. However, despite service of notice, the appellant did not respond and did not furnish requisite details. Besides, the CIT has also given a finding that revenue recognition cannot

Mani Munjal, Bidhan Nagar vs. ITO-1(2), Durgapur

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

ITA 606/KOL/2023[2012-13]Status: DisposedITAT Kolkata31 Jan 2024AY 2012-13

Bench: Shri Sanjay Garg & Shri Girish Agrawali.T.A. No.606/Kol/2023 Assessment Year: 2012-13 Mani Munjal……………..…..…..…......................…...……………....Appellant B-110, Sargam Sarani, Sector-2C, Bidhan Nagar, W.B – 713212. [Pan: Azkpm0635J] Vs. Ito, Ward-1(2), Durgapur………………..............................…..…..... Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri Subro Das, Addl. Cit-Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : January 31, 2024 Date Of Pronouncing The Order : January 31, 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 28.06.2019 Of The Commissioner Of Income Tax (Appeals)- 11, Kolkata [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 Has Taken The Following Grounds Of Appeal: “1. Instead Of Taking Peak Balance Of Undisclosed Bank Account Whole Of The Deposits Made During The Year Has Been Added As Income. Hence Appeal. Your Honor Requested To Consider The Peak Balance Theory & Provide The Necessary Relief.”

Section 250

necessary relief.” I.T.A. No.606/Kol/2023 Assessment Year: 2012-13 Mani Munjal 3. No one has come present on behalf of the assessee despite service of notice of hearing many a times, therefore, we proceed to decide this appeal ex parte of the assessee after hearing