Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2017 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (7) TMI 1152 - AT - Income TaxReopening of assessment - non issue of notice - is sec 292BB is applicable to the impugned assessment or not? - Held that:- the only remedy in case of non service of notice u/s. 148(1), or where an objection/s in respect of its service has been raised before the completion of assessment u/s. 147, and which is found valid by an appellate forum, is to restore the matter for proper service of notice as per law. Rather, such a situation may not practically arise. This is as where an objection qua service of notice u/s. 148 is raised before the AO, he would, rather than disputing the same, accepting the same, cause the service of notice. It is the assessee on whom the burden lies to exhibit, at least prima facie, that the apparent is not real, and that, though signed, the AO retained control over the notice and was not put in the process of its’ service. An objection by the assessee qua service of notice, which s. 292BB seeks to regulate, implies a disputed set of facts, and not an admitted fact on the basis of which no jurisdiction stands assumed. Sec. 292BB is squarely applicable in the present case, precluding the assessee from raising any objection with regard to the service of notice u/s. 148(1). The decision by the ld. CIT(A) is accordingly upheld, dismissing the assessee’s Grounds 1.1 to 1.4.
|