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 1321 - HC - Income TaxIncome escaping assessment - default in issue of notice - Notice deemed to be valid in certain circumstances. 292BB - Held that:- In Mayawati's case [2009 (2) TMI 17 - DELHI HIGH COURT] in the context of Section 143(2) of the Income Tax Act, held that the word “issuance of notice” and “service of notice”, are not synonymous and interchangeable, and accordingly, Delhi High Court held that notice under this section would lose all its legal efficacy, if it had not been actually served on the assessee, within the scheduled and stipulated time. The Delhi High Court held that in this dialectic, a fortiori, since the word, “served” is conspicuous by its absence in Section 149 and that the legislature has deliberately used the word “issue”, actual service within the period of four and six years specified in the section, would not be critical. In Commissioner of Income-Tax v. Three Dee Exim [2011 (3) TMI 543 - DELHI HIGH COURT], was is in complete agreement with the reasoning of the Hon'ble Division Bench judgment in the aforesaid case of Mayawati (supra) and held that what is contemplated under Section 149 is “issuance of notice” under Section 148 and not the service thereof on the assessee and further held that the “service of notice” under Section 148 is only required before the assessment, reassessment or re- computation. - Decided against the assessee
|