Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2018 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (6) TMI 1666 - HC - Income TaxNotice u/s 143(2) not served upon the appellant within the period specified under the proviso to subsection (2) of Section 143 - Tribunal cancelled the assessment order - HELD THAT:- Commissioner of Income Tax (Appeals) records the fact that besides the return of income indicating the new address, the appellant had by earlier letter dated 6th December, 2005 intimated the change of its address to the Assessing Officer and also requested a issue of fresh PAN. Besides, the Assessing Officer had in fact served at the new address, the assessment order under Section 143(3) of the Act on 30th November, 2006 in respect of Assessment Year 2004-05. This was much prior to the statutory notice issued on 5th October, 2007 and 25th July, 2008 at the address of the respondent as recorded in the PAN. The respondent had taken up the objection with regard to non-service of notice during the assessment proceedings. Thus, as rightly held by the impugned order of the Tribunal that, in view of the proviso to Section 292(BB) of the Act, the notice not being served within time, cannot be deemed to be valid. Therefore, no fault can be found with the impugned order of the Tribunal.
|