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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

Jyoti Ajay Bankda, Mumbai vs. ITO, Mumbai

Appeal of the assessee is allowed for statistical purpose

ITA 332/MUM/2022[2014-15]Status: DisposedITAT Mumbai14 Jul 2022AY 2014-15

Bench: Shri Vikas Awasthy & Shri M. Balaganeshआअसं. 332/मुं/2022 ("न.व. 2014-15) Jyoti Ajay Bankda, 4301, B Wing, Db Woods, Gokuldham, Goregaon (East) Mumbai 400 063. Pan: Adhpb-2855-N ...... अपीलाथ" /Appellant बनाम Vs. Ito-Ward 24(2), Piramal Chambers, Mumbai – 400 012. . ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Shri Anuj Kisnadwala ""तवाद" "वारा/Respondent By : Shri Hiren Bhat सुनवाई क" "त"थ/ Date Of Hearing : 14/07/2022 घोषणा क" "त"थ/ Date Of Pronouncement : 14/07/2022 आदेश/ Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Order Of Commissioner Of Income Tax (Appeals) National Faceless Appeal Centre, Delhi (In Short ‘The Cit(A) ’) Dated 16/12/2021, For The Assessment Year 2014-15. 2. The Appeal Is Time Barred By Eight Days. The Ld. Authorized Representative For The Assessee Submitted That The Appeal Was Filed Online On 10/02/2022 I.E. Within The Period Of Limitation. However, Physical Copy Of Form No.36 Accompanied By Grounds Of Appeal & The Impugned Order Was 2 Filed On 22/02/2022. The Ld. Authorized Representative For The Assessee Submitted That 8 Days Delay In Filing Of Physical Form -36 May Kindly Be Condoned In The Light Of Extra Ordinary Circumstances Caused By Covid-19 Pandemic. The Revenue Raised No Serious Objection In Condonation Of Delay. Taking Into Consideration Entirety Of Facts The 8 Days Delay In Filing Of The Appeal Is Condoned & The Appeal Is Admitted To Be Heard On Merits.

For Appellant: Shri Anuj KisnadwalaFor Respondent: Shri Hiren Bhat

making submissions to the assessee, in accordance with law. 6. The assessee is directed to file submissions/ appear before the CIT(A) upon service of notice, without fail. 7. The impugned order is set-aside and appeal of the assessee is allowed for statistical purpose. Order pronounced in the open

M/S. Rolex Lanolin Products Ltd, Mumbai vs. CIT (A), Mumbai

ITA 271/MUM/2022[2009-10]Status: DisposedITAT Mumbai07 Jul 2022AY 2009-10

Bench: Shri Amit Shukla, Jm & Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 271 & 272/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2009-10 & 2010-11) Cit(A), Mumbai M/S Rolex Lanolin Products Ltd. बिधम/ 14, Old Tejpal Ind. Estate, Vs. Andheri Kurla Road, Sakinaka, Andheri (E), Mumbai-400 072 स्थायीलेखासं./जीआइआरसं./ Pan No. Aaacr3499P (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant By : Shri Bharat Chovatia Ld. Ar प्रत्यथीकीओरसे/Respondent By : Shri Mahita Nair, Ld. Dr सुनवाईकीतारीख/ : 07.07.2022 Date Of Hearing घोषणाकीतारीख / : 07.07.2022 Date Of Pronouncement आदेश / O R D E R Per Amit Shukla: The Aforesaid Appeals Have Been Filed By The Assessee Against The Separate Impugned Order Of Even Date 06.12.2021, Passed By National Faceless Appeal Centre (Nfac), Delhi In Relation To The Penalty Proceedings U/S 271(1)(C) For Ay 2009-10 & 2010-11. 2

For Appellant: Shri Bharat Chovatia Ld. ARFor Respondent: Shri Mahita Nair, Ld. DR
Section 271(1)(c)

rate addition which has been confirmed by the first appellate authority. 6. None appeared on behalf of the assessee in spite of service of notice, therefore the appeal of the assessee is decided ex-parte after hearing the Ld. DR. 7. On the perusal of the impugned order

M/S Avani Autoworld, Thane vs. ACIT 28 (1), Navi Mumbai

In the result, appeal by assessee is dismissed

ITA 7443/MUM/2019[2015-16]Status: DisposedITAT Mumbai06 Jul 2022AY 2015-16

Bench: Shri Vikas Awasthy & Shri M. Balaganeshआअसं. 7443/मुं/2019 ("न.व. 2015-16) M/S. Avani Auto World, Balaji House, Srushti Complex, Inside Hiranandani Estate, G.B.Road, Thane (West)- 400 607. Pan: Aatfa-3293-J ...... अपीलाथ" /Appellant बनाम Vs. Acit- 28(1), Room No.306, 3Rd Floor, Tower No.6, Vashi Rly. Station Complex, Vashi, Navi Mumbai 400 703 . ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : None ""तवाद" "वारा/Respondent By : Shri Vachaspati Tripathi सुनवाई क" "त"थ/ Date Of Hearing : 06/07/2022 घोषणा क" "त"थ/ Date Of Pronouncement : 06/07/2022 आदेश/ Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Order Of Commissioner Of Income Tax (Appeals)-26, Mumbai ( In Short ‘The Cit(A) ’) Dated 14/10/2019 For The Assessment Year 2015-16. 2. This Appeal Was Listed For Hearing For The First Time On 19/05/2021. The Notice Of Hearing Of Appeal Was Sent To The Assessee Through Rpad On The Address Mentioned In Form No.36. The Notice Sent To The Assessee Was Not 2 Received Back From Postal Authorities Unserved, Hence, Deemed To Be Served. Neither The Assessee Nor Any Authorized Representative For The Assessee Appeared On The Date Fixed I.E. On 19/05/2021. Thereafter, The Appeal Was Adjourned To 20/07/2021. Fresh Notice Was Served On The Assessee Through Rpad. Despite Service Of Notice, The Appeal Of Assessee Remain Unrepresented. No Letter Seeking Adjournment Was Either Received. Similar Was The Situation On Subsequent Dates Of Hearing. It Seems That The Assessee Is Not Keen To Pursue The Appeal, Therefore, The Appeal Is Taken Up For Hearing With The Assistance Of Ld. Departmental Representative & The Documents Available On Record.

For Appellant: NoneFor Respondent: Shri Vachaspati Tripathi
Section 68

date fixed i.e. on 19/05/2021. Thereafter, the appeal was adjourned to 20/07/2021. Fresh notice was served on the assessee through RPAD. Despite service of notice, the appeal of assessee remain unrepresented. No letter seeking adjournment was either received. Similar was the situation on subsequent dates of hearing. It seems that

Lata Holdings Pvt. Ltd, Mumbai vs. ITO WD 12(3) (3), Mumbai

In the result, impugned order is set-aside and the appeal by assessee is allowed for statistical purpose in the terms aforesaid

ITA 2074/MUM/2021[2012-13]Status: DisposedITAT Mumbai30 Jun 2022AY 2012-13

Bench: Shri Vikas Awasthy & Shri M. Balaganeshआअसं. 2074/मुं/2021 ("न.व. 2012-13) Lata Holding Private Ltd. C/O. C.S.Anand,Advocate, 104, Pankaj Tower, 10 L.S.C Savita Vihar, Delhi – 110 092 Pan: Aaacl-2526-K ...... अपीलाथ" /Appellant बनाम Vs. Ito, Ward 12(3)(3)-Mumbai, Aaykar Bhavan, M.K.Road, Mumbai 400 020 . ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Shri C.S.Anand ""तवाद" "वारा/Respondent By : Shri Manoj Sinha सुनवाई क" "त"थ/ Date Of Hearing : 30/06/2022 घोषणा क" "त"थ/ Date Of Pronouncement : 30/06/2022 आदेश/ Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Order Of Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi ( In Short ‘The Cit(A) ’) Dated 17/09/2021 For The Assessment Year 2012-13. 2. Shri C.S.Anand Appearing On Behalf Of The Assessee Submitted At The Outset That The Cit(A) Has Passed The Impugned Order Without Giving Sufficient Opportunity Of Hearing To The Assessee. A Perusal Of The Impugned Order Would Show That The Cit(A) Issued Only Single Notice Of Hearing I.E. For Dated

For Appellant: Shri C.S.AnandFor Respondent: Shri Manoj Sinha
Section 147

defended the impugned order. The ld.Departmental Representative submitted that notice of hearing issued by CIT(A) was duly served on the assessee, despite service of notice the assessee failed to comply with the same. The ld.Departmental Representative prayed for upholding the impugned order. 4. We have heard the submissions made

M/S Anaya Global Suppliers Pvt Ltd., Mumbai vs. ITO 9(1)(3), Mumbai

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

ITA 911/MUM/2020[2015-16]Status: DisposedITAT Mumbai24 Jun 2022AY 2015-16

Bench: Shri G. S. Pannu & Shri Amit Shukla, Jm आयकरअपीलसं./ I.T.A. No. 911/Mum/2020 (ननधधारणवर्ा / Assessment Year: 2015-16) Ito-9(1)(3), M/S Anaya Global Mumbai, Suppliers Pvt. Ltd., Pin Code-400 099 3Rd Floor, Subham बनाम/ Centre-1, 491 Cardinal Gracious Road,, Nr. Vs. Holy Family Church, Andheri(E), Mumbai-400099 स्थधयीलेखधसं./जीआइआरसं./ Pan No. Aaack5044K (अपीलधथी/Appellant) (प्रत्यथी / Respondent) : अपीलधथीकीओरसे/ Appellant By : None प्रत्यथीकीओरसे/Respondent By : Shri Mehul Jain, Ld. Dr सुनवधईकीतधरीख/ : 01.06.2022 Date Of Hearing घोर्णधकीतधरीख / : 24.06.2022 Date Of Pronouncement आदेश / O R D E R Per Amit Shukla: The Aforesaid Appeal Has Been Filed By The Assessee Against The Impugned Order Dated 30.09.2019 Passed By Ld. Cit (A)-16, Mumbai In Relation To Penalty Proceedings U/S 271(1)(B) Of Rs.

For Appellant: NoneFor Respondent: Shri Mehul Jain, Ld. DR
Section 142(1)Section 143(3)Section 271(1)(b)Section 271(1)(c)

I.T.A. No. 911/Mum/2020 M/s Anaya Global Suppliers Pvt. Ltd. 10,000/- for AY 2015-16. None appeared on behalf of the assessee despite service of notice. 2. From the perusal of the impugned order, it is seen that Assessee Company filed its return of income