Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2018 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (10) TMI 935 - HC - Income TaxRevision u/s 263 - non service of proper notice - sufficient cause - change in name of Sadabahar to CVPL - petitioner says an attempt of service on Sadabahar in 2013 cannot be said to be a due or proper service as Sadabahar had ceased to exist by then and has come to be known as CVPL, with its registered office at a different premise - Held that:- Respondents were aware that Sadabahar is now known as CVPL with its registered office at 12-B Cossipore Road, Kolkata-700002 and not with its address at P-41 Princep Street, Kolkata-700072. Any affixation of notice at premises no. P-41 Princep Street, Kolkata-700072 cannot, therefore, be said to be a notice upon CVPL in the year 2012-2013. CVPL has, therefore, not been served though entitled to before the Commissioner passed his order dated 14th January, 2013 and, as such, there is violation of principles of natural justice. Moreover, when the statute is very clear that the Commissioner should afford an opportunity to the assessee of being heard, CVPL should have been heard when Sadabahar much prior to 2012-13 has become CVPL and is the assessee or representing the interest of Sadabahar, the assessee. The word ‘may’ used in Section 263 should be presumed to be shall or otherwise interpreting the word “may” as not mandatory, orders can be passed even without affording an opportunity to the assessee of being heard while the Commissioner exercises his jurisdiction under Section 263 of the Income tax Act, 1961 thereby violating the principles of natural justice. As the order and the two notices under challenge are set aside, all consequential steps taken subsequent to the order dated 14th January, 2013 or in pursuance thereof are also set aside. The department should not also emphasise or rely upon the letter written by CVPL on 12th March, 2014. This will, however, not prevent the respondent no. 2 from proceeding under Section 263 of the Income Tax Act, 1961 afresh against the petitioner no. 1 for the Assessment Year 2007-2008. The Department shall serve a fresh notice upon the petitioner no. 1 and proceed to fix a hearing date in exercise of his jurisdiction under Section 263. - decided in favour of assessee
|