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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

Maruti Laxman Parse, Pune vs. Income Tax Officer, Ward-9(3), Pune

In the result, the appeal filed by the assessee stands partly allowed for statistical purposes

ITA 1371/PUN/2023[2017-18]Status: DisposedITAT Pune01 Jan 2024AY 2017-18

Bench: Shri Inturi Rama Raoआयकर अपील सं. / Ita No.1371/Pun/2023 िनधा"रण वष" / Assessment Year : 2017-18 Maruti Laxman Parse, Vs. Ito, Ward-9(3), Pune. S.No.14/13, Sai Niwas, Adarsh Colony, Belthika Nagar, Thergaon, Pune-City, Thergaon B.O.- 411033. Pan : Aiepp8194Q Appellant Respondent Assessee By : Shri Kishor B. Phadke Revenue By : Shri Uma Shankar Prasad Date Of Hearing : 01.01.2024 Date Of Pronouncement : 01.01.2024 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of The National Faceless Appeal Centre, Delhi [‘Nfac’] Dated 12.09.2023 For The Assessment Year 2017-18. 2. Briefly, The Facts Of The Case Are That The Appellant Is An Individual. No Regular Return Of Income Under The Provisions Of Section 139 Of The Income Tax Act, 1961 (‘The Act’) Was Filed For The Assessment Year 2017-18. On Receipt Of The Information That The Appellant Had Made Cash Deposits Of Rs.24,50,000/- With Indian

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Uma Shankar Prasad
Section 139Section 142(1)Section 144Section 69A

impugned order, it is not clear that the NFAC had issued the notice of hearing and also there is no proof of service of notice of hearing. In the circumstances, it can be presumed that the NFAC had passed the impugned order without giving a reasonable opportunity of being heard

Shrifal Impex Private Limited, Surat vs. Income Tax Officer, Ward - 2(1)(3), Surat

ITA 250/SRT/2023[2014-15]Status: DisposedITAT Surat29 Dec 2023AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.190 To 191/Srt/2023 Assessment Year: (2011-12 To 2012-13) (Physical Hearing) Shrifal Impex Private Limited, Vs. The Ito, No.504, 5Th Floor, H. No.6/B/1739- Ward-2(1)(3), 1380, Parshwa Complex Thoba Sheri, Surat Mahidharpura, Surat – 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaocs4409E (Appellant) (Respondent) आयकर अपील सं./Ita No.250/Srt/2023 Assessment Year: (2014-15) Shrifal Impex Private Limited, Vs. The Ito, No.504, 5Th Floor, H. No.6/B/1739- Ward-2(1)(3), 1380, Parshwa Complex Thoba Sheri, Surat Mahidharpura, Surat – 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaocs4409E (Appellant) (Respondent)

Section 143(3)Section 148

original assessment framed by the Assessing Officer has failed on any technical ground, such as in the present case i.e. want of service of notice under section 143(2). Once the original assessment is ITA Nos. 190 - 191 &250/SRT/2023 Shrifal Impex Pvt. Ltd. declared as invalid as ha zing been ... completed without the service of notice on the assessee within the statutory period, there would be thereafter no assessment in the eye of law. The situation therefore, be akin to where return of the assessee has been accepted without a scrutiny. Reopening of the assessment, if the Assessing Officer

Shrifal Impex Pvt. Ltd., Surat vs. Income Tax Officer, Ward - 2(1)(3), Surat

ITA 191/SRT/2023[2012-13]Status: DisposedITAT Surat29 Dec 2023AY 2012-13

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.190 To 191/Srt/2023 Assessment Year: (2011-12 To 2012-13) (Physical Hearing) Shrifal Impex Private Limited, Vs. The Ito, No.504, 5Th Floor, H. No.6/B/1739- Ward-2(1)(3), 1380, Parshwa Complex Thoba Sheri, Surat Mahidharpura, Surat – 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaocs4409E (Appellant) (Respondent) आयकर अपील सं./Ita No.250/Srt/2023 Assessment Year: (2014-15) Shrifal Impex Private Limited, Vs. The Ito, No.504, 5Th Floor, H. No.6/B/1739- Ward-2(1)(3), 1380, Parshwa Complex Thoba Sheri, Surat Mahidharpura, Surat – 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaocs4409E (Appellant) (Respondent)

Section 143(3)Section 148

original assessment framed by the Assessing Officer has failed on any technical ground, such as in the present case i.e. want of service of notice under section 143(2). Once the original assessment is ITA Nos. 190 - 191 &250/SRT/2023 Shrifal Impex Pvt. Ltd. declared as invalid as ha zing been ... completed without the service of notice on the assessee within the statutory period, there would be thereafter no assessment in the eye of law. The situation therefore, be akin to where return of the assessee has been accepted without a scrutiny. Reopening of the assessment, if the Assessing Officer

Shrifal Impex Pvt. Ltd., Surat vs. Income Tax Officer, Ward - 2(1)(3), Surat

ITA 190/SRT/2023[2011-12]Status: DisposedITAT Surat29 Dec 2023AY 2011-12

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.190 To 191/Srt/2023 Assessment Year: (2011-12 To 2012-13) (Physical Hearing) Shrifal Impex Private Limited, Vs. The Ito, No.504, 5Th Floor, H. No.6/B/1739- Ward-2(1)(3), 1380, Parshwa Complex Thoba Sheri, Surat Mahidharpura, Surat – 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaocs4409E (Appellant) (Respondent) आयकर अपील सं./Ita No.250/Srt/2023 Assessment Year: (2014-15) Shrifal Impex Private Limited, Vs. The Ito, No.504, 5Th Floor, H. No.6/B/1739- Ward-2(1)(3), 1380, Parshwa Complex Thoba Sheri, Surat Mahidharpura, Surat – 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaocs4409E (Appellant) (Respondent)

Section 143(3)Section 148

original assessment framed by the Assessing Officer has failed on any technical ground, such as in the present case i.e. want of service of notice under section 143(2). Once the original assessment is ITA Nos. 190 - 191 &250/SRT/2023 Shrifal Impex Pvt. Ltd. declared as invalid as ha zing been ... completed without the service of notice on the assessee within the statutory period, there would be thereafter no assessment in the eye of law. The situation therefore, be akin to where return of the assessee has been accepted without a scrutiny. Reopening of the assessment, if the Assessing Officer