“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

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

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

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

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

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

Rambir Singh, Gurugram vs. Commissioner of Income Tax (Appeals), Income Tax

In the result, impugned order is upheld and appeal of the assessee is dismissed

ITA 1063/DEL/2024[2017-18]Status: DisposedITAT Delhi06 Jan 2025AY 2017-18

Bench: SHRI VIKAS AWASTHY (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

For Appellant: NoneFor Respondent: Ms. Harpreet Kaur Hansra, SR.DR

Section 139Section 142(1)Section 144Section 69A

back, hence, deemed to be served. The notices sent to the assessee through email-id were duly served to the assessee. Despite repeated service of notice, the assessee failed to respond. Its seems that the assessee is not interested in pursuing appeal, hence, appeal is taken up for hearing with

Deepak Enterprises, New Delhi vs. ACIT Circle-32(1), New Delhi

The appeal is allowed

ITA 2262/DEL/2023[2013-14]Status: DisposedITAT Delhi06 Jan 2025AY 2013-14

Bench: Shri S Rifaur Rahman, Accountnat Member & Shri Anubhav Sharma[Assessment Year: 2011-12] Shri Ved Prakash, Principal Commissioner Of Income H. No.122, Old No.12, Village Tax, Faridabad, Fazilpur Jharsa Sohna, Road, Vs Gurgaon-122001, Haryana Pan-Avwpp1382R Appellant Respondent Appellant By Shri Lalit Mohan, Ca Respondent By Shri Amit Jain, Cit-Dr Date Of Hearing 11.09.2025 Date Of Pronouncement 19.11.2025

Section 143(3)Section 147Section 148Section 263Section 68

made cash deposits of Rs.33,49,000 on various dates in his bank accounts maintained with Oriental Bank of Commerce. Subsequent to service of Notice u/s 148, the assessee filed ITR declaring income of Rs.1,14,470/-. (ii) The assessee stated that Rs. 28 lakhs was received as gift from

Mintu Das, Kolkata vs. ACIT, Cir. 28, Kolkata

In the result, appeal of the assessee is allowed as per terms indicated above

ITA 8/KOL/2024[2015-16]Status: DisposedITAT Kolkata06 Jan 2025AY 2015-16

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmai.T.A. No.08/Kol/2024 Assessment Year: 2015-16 Mintu Das………………………...………........………………....Appellant C/O S. N. Ghosh & Associates, Advocates, 2, Garstin Place, 2Nd Floor, Suite No.203, Kolkata –1. [Pan: Adppd3034M] Vs. Acit, Circle-28, Kolkata…….……….…............................…..…..... Respondent Appearances By: Shri Somnath Ghosh, Advocate, Appeared On Behalf Of The Appellant. Shri Pradip Biswas, Addl. Cit- Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 21, 2024 Date Of Pronouncing The Order : January 06, 2025 आदेश / Order Per Sonjoy Sarma: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 13.11.2023 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’) Pertaining To Assessment Year 2015-16. 2. In This Appeal, The Assessee Challenged The Validity Of The Assessment Proceedings Completed U/S 143(3) Of The Act & Consequent To That, An Addition Of Rs.69,42,916/- U/S 68 R.W.S. 115Bbe Of The Act & Further Addition Of A Sum Of Rs.4,86,004/- U/S 69 R.W.S. 115Bbe Of The Act. 3. Brief Facts Of The Case Are That The Assessee Filed His Return Of Income On 28.09.2015 By Declaring A Total Income Of Rs.16,50,920/-. The Case Of The Assessee Was Selected For Scrutiny Under Compulsory

Section 10(38)Section 115BSection 143(2)Section 143(3)Section 250Section 68Section 69

Deepak Kedia vs. ACIT in ITA No. 881/Kol/2023; Assessment Year 2014-15; order dt. 03/11/2023 wherein also the issue regarding the validity of service of notice u/s 143(2) of the Act has been adjudicated and relevant finding of the Tribunal reads as follows:- "4. According to Ld. Counsel ... deemed to be valid even if there be infractions as detailed in said Section. The scope of the provision is to make service of notice having certain infirmities to be proper and valid if there was requisite participation on part of the assessee. It is, however, to be noted that

ACIT, Circle-7(1), Kolkata vs. Hi Tech Systems and Services Limited, Kolkata

In the result, both the appeals of the assessee are allowed and both the appeals of the revenue are dismissed

ITA 1318/KOL/2024[2022-2023]Status: DisposedITAT Kolkata06 Jan 2025AY 2022-2023

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri J.P. Khaitan &For Respondent: Shri Subhendu Datta, DR

Section 143(3)Section 147Section 148Section 148(2)Section 151Section 153Section 80H

under: Particulars A.Y. 1992-93 A.Y. 1993-94 Date of notice u/s 148 17.06.1997 17.06.1997 Date of service of notice under section 148 18.06.1997 18.06.1997 Date of High Court’s interim order (100 days remained 22.12.1997 22.12.1997 till the end of the financial year 1997-98) Date of High Court

R and R Infraspace Private Limited, Na vs. Arivs.Principal Commissioner of Income Tax Valsad, Valsad

In the result, the ground of appeal raised by the assessee are dismissed

ITA 532/SRT/2024[2013-14]Status: DisposedITAT Surat02 Jan 2025AY 2013-14

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No. 532/Srt/2024 (Ay 2013-14) (Physical Court Hearing) R & R Infraspace Pvt. Ltd. Principal Commissioner Of Income- Office No.A1, Giriraj Cinema Tax, Valsad, 301, 3Rd Floor, Palak बनाम Compound, Navsari-396 445 Arcade, Shantinagar, Tithal Road, Vs [Pan : Aafcr 1504 C] Valsad-396 001 अपीलाथ"/Appellant ""थ" /Respondent

Section 144Section 147Section 148Section 254(1)Section 263Section 68

income ought to have been taxed under the head “income from business and profession”. 2. None appeared on behalf of assessee, despite service of notices of hearing of this appeal on more than two occasions by way of RPAD as well as through e-mail. The registered notice sent ... sent notices of hearing through e-mail as well as RPAD, which returned back by the postal authorities. The assessee has avoided the service of notice despite the fact that registered envelope contained the stamp of this Tribunal. The notice was sent at the address provided by assessee in Form

Pawan Kumar, Prop. Life Line Rice Mills, Begusarai vs. ACIT, Circle-2(1), Begusarai

In the result, these two appeals filed by the assessee are allowed for

ITA 15/PAT/2022[2013-14]Status: DisposedITAT Patna01 Jan 2025AY 2013-14

Section 144Section 145Section 148Section 250

merely on the ground that the notices were not complied with notwithstanding the fact that such failure are only attributable to the service of notice. 6. For that the learned Commissioner of Income Tax (Appeal) has erred in confirming the ex parte order of assessment notwithstanding the fact that ... books of accounts maintained in the regular course of business and that the same could not be submitted only for want of proper service of notice and that necessary particulars in respect thereof were disclosed in the return of income itself. 8. For that the learned Commissioner of Income

Pawan Kumar, Prop. Life Line Rice Mills, Begusarai vs. ACIT, Circle-2(1), Begusarai

In the result, these two appeals filed by the assessee are allowed for

ITA 14/PAT/2022[2012-13]Status: DisposedITAT Patna01 Jan 2025AY 2012-13

Section 144Section 145Section 148Section 250

The ITO, Ward-2(1)(1), Ahmedabad vs. M/S. Entire Ceramics Ltd, Ahmedabad

In the result, the appeal filed by the Revenue is hereby dismissed

ITA 1536/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad31 Dec 2024AY 2013-14

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 143(3)Section 68

Ceramics Ltd. 3. Today is the 48th time of listing of this appeal, None appeared on behalf of the assessee, in spite of service of notice, which clearly shows that the assessee is not interested in perusing the appeal. So with the assistance of Sr. D.R. the above appeal

Ahmednagar Auto and Engineering Association, Ahmednagar vs. ITO, Ward 1, Ahmednagar

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

ITA 2010/PUN/2024[2018-19]Status: DisposedITAT Pune31 Dec 2024AY 2018-19

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2018-19

For Appellant: NoneFor Respondent: Shri R.Y. Balawade, Addl.CIT

Section 143(1)Section 143(2)Section 144Section 37Section 68

directed against the ex-parte order dated 20.08.2024 of the Ld. CIT(A) / NFAC, Delhi relating to assessment year 2018-19. 2. Despite service of notice, none appeared on behalf of the assessee at the time of hearing nor any application for adjournment has been filed by the assessee. Therefore

Adarsh Co-Operative Credit Society Limited Atpadi, Atpadi vs. Income Tax Officer Ward 5 Sangli, Pne, W, Pune

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

ITA 2139/PUN/2024[2018-19]Status: DisposedITAT Pune30 Dec 2024AY 2018-19

Bench: Shri Dr. Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2139/Pun/2024 िनधा"रण वष" / Assessment Year : 2018-19 Adarsh Co-Operative Credit Vs. Ito, Ward-5, Sangli. Society Limited, Koshti Galli, Atpadi, Sangli- 415301. Pan : Aafaa0908H Appellant Respondent Assessee By : None Revenue By : Shri A. D. Kulkarni Date Of Hearing : 18.11.2024 Date Of Pronouncement : 30.12.2024 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 12.08.2024 Passed By Ld. Cit(A)/Nfac For The Assessment Year 2018-19. 2. When The Appeal Was Called For Hearing, Neither Anybody Appeared On Behalf Of The Assessee Nor Any Application For Adjournment Was Filed Despite Due Service Of Notice Of Hearing.

For Appellant: NoneFor Respondent: Shri A. D. Kulkarni

Section 147Section 148Section 148A

appeal was called for hearing, neither anybody appeared on behalf of the assessee nor any application for adjournment was filed despite due service of notice of hearing. 2 Therefore, we proceed to decide the appeal on merits after hearing Ld. DR as well as on the basis of material available

Kasi Viswanath Gupta Chalamcharla, Raigad vs. ITO Ward 2, Panvel

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

ITA 1506/PUN/2024[2014-15]Status: DisposedITAT Pune30 Dec 2024AY 2014-15

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2014-15

For Appellant: NoneFor Respondent: Shri R.Y. Balawade, Addl.CIT

Section 142(1)Section 147Section 148Section 50C

assessee in the commodities exchange. The Assessing Officer accordingly determined the total income of the assessee at Rs.62,90,141/-. 6. Since despite service of notice the assessee did not appear before the Ld. CIT(A) / NFAC, the Ld. CIT(A) / NFAC in the ex-parte order passed

M/S Sree Chemittiya Bhagavathi Kalyana Mandapa Trust, Palakkad vs. The Commissioner of Income -Tax (Exemption), Kochi

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

ITA 462/COCH/2024[2022-2023]Status: DisposedITAT Cochin30 Dec 2024AY 2022-2023

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: --- None ---For Respondent: Sri.Sanjit Kumar Das, CIT-DR

Section 12A

Today, when the matter has been taken up for hearing no one appeared from the side of assessee despite the service of notice. Therefore, we are deciding the matter on the basis of material available on record. The learned Departmental Representative relied upon the order of the ld.CIT

Palakkad Mri, Palakkad vs. ITO, Ward-1, Palakkad

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

ITA 430/COCH/2024[2016-2017]Status: DisposedITAT Cochin30 Dec 2024AY 2016-2017

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: --- None ---For Respondent: Smt.Leena Lal, Senior AR

assessment year 2016-2017. 2. Today when the matter was taken up for hearing no one appeared from the side of assessee, despite service of notice of hearing. At the out-set we observe that the appeal has been dismissed by the learned CIT(A) on the ground that

Larson Cheriakkara Lonappan, Thrissur vs. ITO, Ward-2(3), Thrissur

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

ITA 313/COCH/2024[AY 2015-20165]Status: DisposedITAT Cochin30 Dec 2024

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: --- None ---For Respondent: Smt.Leena Lal, Senior AR

Section 143(1)Section 69A

learned Departmental Representative relied upon the orders of the authorities below. No one appeared on behalf of assessee, despite service of notice of hearing. Since the issue is limited to the extent of condoning the delay of seven days happened before the CIT(A), we are hearing the matter

M/S.the Pattanakkad Service Co-Op Bank Ltd, Cherthala vs. The ITO, Alappuzha

In the result, the appeals filed by the assessee are dismissed

ITA 227/COCH/2020[2009-10]Status: DisposedITAT Cochin30 Dec 2024AY 2009-10

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: --- None ---For Respondent: Smt.Leena Lal, Senior AR

Section 139(1)Section 148Section 80A(5)Section 80P

Pattanakkad SC.B Limited. 6. Today when the matter has been taken up for hearing none appeared on behalf of the assessee despite proper service of notice, nor any adjournment application has been received by the assessee. The learned Departmental Representative relied upon the judgment of the Hon’ble jurisdictional High

M/S.the Pattanakkad Service Co-Op Bank Ltd, Cherthala vs. The ITO, Alappuzha

In the result, the appeals filed by the assessee are dismissed

ITA 226/COCH/2020[2007-08]Status: DisposedITAT Cochin30 Dec 2024AY 2007-08

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: --- None ---For Respondent: Smt.Leena Lal, Senior AR

Section 139(1)Section 148Section 80A(5)Section 80P

Atiq Ahmed, Hapur vs. ITO, Ward-2(3)(4), Hapur

In the result, both the appeals of the assessee are allowed

ITA 3676/DEL/2024[2014-15]Status: DisposedITAT Delhi27 Dec 2024AY 2014-15

Bench: Shri Mahavir Singh, Hon’Ble & Shri S Rifaur Rahmanआ.अ.सं/.I.T.A Nos.3675 & 3676/Del/2024 िनधा"रणवष"/Assessment Years: 2013-14& 2014-15 बनाम Atiq Ahmed Income Tax Officer, House No.333, Bhamda Patti, Vs. Ward-2(3)(4), Pattharwalakaun, Aaykarbhawan, Hapur, Uttar Pradesh. Teachers Colony, Bulandshahr, Uttar Pradesh. Pan No. Aifpa8796G अपीलाथ" Appellant ""यथ"/Respondent

Section 147Section 148Section 40A(3)

section (2) of section 148 mandates reasons for issuance of notice by the Assessing Officer and sub-section (1) thereof mandates service of notice to the assessee before the Assessing Officer proceeds to assess, reassess or re-compute escaped income. Section 147 mandates recording of reasons to believe

Atiq Ahmed, Hapur vs. ITO, Ward-2(3)(4), Hapur

In the result, both the appeals of the assessee are allowed

ITA 3675/DEL/2024[2013-14]Status: DisposedITAT Delhi27 Dec 2024AY 2013-14

Section 147Section 148Section 40A(3)

Girish Chandra, Moradabad vs. ITO, Ward-2(1), Moradabad

In the result, appeal of the assessee is allowed for statistical purpose in the terms aforesaid

ITA 2224/DEL/2024[2017-18]Status: DisposedITAT Delhi27 Dec 2024AY 2017-18

Bench: SHRI VIKAS AWASTHY (Judicial Member)

For Appellant: Shri V. Rajkumar, AdvocateFor Respondent: Shri Sanjay Kumar, Sr. DR

Section 250

denovo adjudication after notice to the assessee on correct address as already provided in Form 35. 3. The assessee upon service of notice shall respond to the same, without fail. The CIT(A) before deciding the appeal of assessee on merits shall grant reasonable opportunity of making submissions

Managing Committe Shri Atmanand Jain Kanya Ucch Vidyalaya, Ambala City vs. ITO Exemptions Ward Ambala

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

ITA 864/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh26 Dec 2024AY 2017-18

Bench: Disposal Of The Appeal.”

For Appellant: Shri Dhruv Goel, C.AFor Respondent: Dr. Ranjeet Kaur, Sr. DR

Section 10Section 144Section 69A

That authorities below have erred in law and facts in violating the principle of natural justice as the additions have been confirmed without service of notice on Assessee. 5. That the appellant craves leave to add, alter, and amend or to substitute the above grounds of appeal before disposal