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2017 (4) TMI 1033 - HC - Income TaxValidity of reopening of assessment - proceedings initiated beyond the period of limitation - Held that:- Section 148(1) provides for service of notice as a condition precedent to making order of assessment. It is held that “service under the new Act is not a condition precedent to conferment of jurisdiction on the Income Tax officer to deal with the matter. But it is a condition precedent to the making of the order of assessment. It is further held that as Income Tax Officer had issued notice within limitation, the officer can proceed to complete the assessment after complying with the requirement. Apparently in these cases, though a notice was generated on 30/3/2015, it is not stated that they have issued the said notice. According to them, enquiry revealed that the assessee's address was at Chennai and therefore notice was sent in the said address which was returned without being served. Thereafter gathering one more address of the assessee, the letter was finally served on 13/4/2015. It would therefore be seen that all attempts had been made by the officer to serve the notice on the petitioners by generating the notice on 30/3/2015 and sending the same by registered post on 31/3/2015. Of course, no notice was sent or issued in the address shown in the return. But there is an explanation for the same. Whenever notices are sent, it is being received by unauthorized persons and therefore they have found out the address of the assessee from the registered document and notice was sent by registered post on 31/3/2015. As held by the Apex Court, once the notice is issued, thereafter, assessment can be taken only after service of notice. There is proof to show that notice has been issued and therefore, it is of the view that the authorities have complied with the requirements of the statute in accordance with law. As already found that the notice had been issued within the period of limitation, it would suffice as far as the proceedings are concerned. There is no merit in the contention urged on behalf of the petitioners - assessee.
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