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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

Ashwani Sharma, Uttarpradesh vs. ITO Ward 1(1)Bhaisali Ground Meerut, Uttarpradesh

In the result, the appeal of the assessee is dismissed

ITA 1506/DEL/2021[2011-2012]Status: DisposedITAT Delhi27 Feb 2023AY 2011-2012

Bench: Shri Kul Bharat[Assessment Year : 2011-12] Ashwani Sharma, Vs Ito, 22, Village Salarpur, Jalarpur, Ward-I, Meerut, Uttar Pradesh-250001. Rohtak. Pan-Ayhps5179F Appellant Respondent Appellant By None Respondent By Shri Sanjay Nargas, Sr.Dr Date Of Hearing 15.02.2023 Date Of Pronouncement 27.02.2023 Order Per Kul Bharat, Jm : The Present Appeal Filed By The Assessee For The Assessment Year 2011-12 Is Directed Against The Order Of Ld. Cit(A), National Faceless Appeal Centre (“Nfac”), Delhi Dated 09.09.2021. The Assessee Has Raised Following Grounds Of Appeal:- 1. “That A.O. As Well Cit(A) Ignore The Facts That The Assessee Have Living Address Sh. Ashwini Sharma, 22, Village Salrpur Jalalpur, Meerut 250002, Uttar Pradesh. 2. That The Assessee Has Right To Add, Modify Or Delete Any Ground During The Appeal Proceedings.”

Section 142(1)Section 144Section 271Section 271(1)(b)

Village - Salarpur, Jalalpur, Meerut occasionally. The service of speed post is very poor and it is not served upon the assessee. Hence, without service of notice is against the principal of natural justice. The A.O. has imposed the penalty U/s 271 (1 )(b) of Rs. 10,000/-, the assessee ... view of what has been discussed above, we are of the considered view that when the Revenue has failed to prove the service of notice upon the assessee, question of levying the penalty u/s 271(1)(b) does not arise, hence, penalty levied u/s 271(1)(b) is ordered

M/S K.K. Enterprise, Rajkot vs. The Assistant Commr. of Income Tax, Cen. Cir.-1, Rajkot

In the result, the appeal of the assessee is allowed; while the appeal of the Revenue is dismissed in above terms

ITA 434/RJT/2017[2013-14]Status: DisposedITAT Rajkot22 Feb 2023AY 2013-14

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyalassessment Year :2013-14 The Acit, Cent.Cir.1 Vs. M/S.K.K. Enterprise Rajkot. C/O.Sadp& Co., Cas. Bb House, 5-College Wadi Nr.Kathiyawad Gymkhana Rajkot 360 001. Pan : Aafk 3153 D Assessment Year :2013-14 M/S.K.K. Enterprise Vs. The Acit, Cent.Cir.1 C/O.Sadp& Co., Cas. Rajkot. Bb House, 5-College Wadi Nr.Kathiyawad Gymkhana Rajkot 360 001. Pan : Aafk 3153 D अपीलाथ"/ (Appellant) "" यथ"/(Respondent) Assesseeby : None Revenue By : Shri Shramdeep Sinha, Ld.Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 28/11/2022 घोषणा क" तार"ख /Date Of Pronouncement: 22/02/2023 आदेश/O R D E R Perannapurna Guptathese Are Cross-Appeals Filed By The Revenue & The Assessee Against Order Passed By The Ld.Ld.Commissioner Of Income-Tax (Appeals)-4, Ahmedabad [Hereinafter Referred To As “Ld.Cit(A)”] Dated

For Appellant: NoneFor Respondent: Shri Shramdeep Sinha, ld.CIT-DR
Section 153ASection 250(6)

short)pertaining to Asst.Year 2013-14. 2. At the time of hearing, none appeared on behalf of the assessee despite service of notice. It is noted from the order sheet that the appeal was filed on 30.11.2017, thereafter the matter was fixed for hearing on 6.10.2022. However, none appeared

Dy. Commr. of Income Tax, Cen. Cir.-1, Rajkot vs. M/S K.K. Enterprise, Rajkot

In the result, the appeal of the assessee is allowed; while the appeal of the Revenue is dismissed in above terms

ITA 419/RJT/2017[2013-14]Status: DisposedITAT Rajkot22 Feb 2023AY 2013-14

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyalassessment Year :2013-14 The Acit, Cent.Cir.1 Vs. M/S.K.K. Enterprise Rajkot. C/O.Sadp& Co., Cas. Bb House, 5-College Wadi Nr.Kathiyawad Gymkhana Rajkot 360 001. Pan : Aafk 3153 D Assessment Year :2013-14 M/S.K.K. Enterprise Vs. The Acit, Cent.Cir.1 C/O.Sadp& Co., Cas. Rajkot. Bb House, 5-College Wadi Nr.Kathiyawad Gymkhana Rajkot 360 001. Pan : Aafk 3153 D अपीलाथ"/ (Appellant) "" यथ"/(Respondent) Assesseeby : None Revenue By : Shri Shramdeep Sinha, Ld.Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 28/11/2022 घोषणा क" तार"ख /Date Of Pronouncement: 22/02/2023 आदेश/O R D E R Perannapurna Guptathese Are Cross-Appeals Filed By The Revenue & The Assessee Against Order Passed By The Ld.Ld.Commissioner Of Income-Tax (Appeals)-4, Ahmedabad [Hereinafter Referred To As “Ld.Cit(A)”] Dated

For Appellant: NoneFor Respondent: Shri Shramdeep Sinha, ld.CIT-DR
Section 153ASection 250(6)

short)pertaining to Asst.Year 2013-14. 2. At the time of hearing, none appeared on behalf of the assessee despite service of notice. It is noted from the order sheet that the appeal was filed on 30.11.2017, thereafter the matter was fixed for hearing on 6.10.2022. However, none appeared