TMI Blog2011 (1) TMI 348X X X X Extracts X X X X X X X X Extracts X X X X ..... YADAV, SHRI SHAMIM YAHYA, JJ. Appellant by: Shri Salil Agarwal, Advocate Respondent by: Mrs. Anusha Khurana, Sr. DR ORDER PER RAJPAL YADAV : JM The assessee is in appeal before us against the order of Ld. CIT(A) dated 29th September, 2010 passed in asstt. year 2001-02. The grounds of appeal taken by the assessee are not in consonance with Rule 8 of the ITAT Rules. They are descriptive and argumentative in nature. In brief, assessee has raised four folds submissions. In his first fold of submission, he pleaded that since Ld. AO failed to serve the effective notice u/s 148 within a period of 6 years from the end of the asstt. year as provided u/s 149 (1)(b) of the Income Tax Act is not justified to pass the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rded by the AO would go hand in hand with such notice. If reasons are not supplied to the assessee within the period of 6 years then it would be construed that asstt. has not been validly reopened. Ld. Counsel for the assessee further contended that in the present case, AO sought to reopen the asstt. just two days prior of the expiry of the 6 years. He has served notice u/s 148 on 28th March, 2008. Such notice could be served upon the assessee upto 31st March, 2008. The reasons were not supplied to assessee by the AO by 31st March,. 2008 rather these were supplied to the assessee vide letter dated 15th May, 2008. For buttressing his contention, he took us through the copy of notice as well as reasons available on pages No. 5, 11 and 12 of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... served within 6 years from the end of the asstt. year. The contention of the assessee is that Hon ble Delhi High Court has held that if the reasons recorded by the AO for reopening of assessment has not been supplied or served within 6 years then it will be construed that no valid notice has been served upon the assessee within 6 years. The authoritative observation made by the Hon ble High Court in this connection read as under :- 24. Thirdly, it could be argued that the reasons supplied to the petitioner in September, 2004 be disregarded so also the objections filed by it as also the impugned order dated 2-3-2005 and the reasons noted in the said form be now taken as the reasons for the issuance of the notice under section 148 and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 007, the date when the counter-affidavit was filed, can certainly not be regarded as a reasonable period of time. Apart from this, we must not forget the provisions of section 149 which prescribes the time-limit for a notice under section 148. Section 149(1)(b) stipulates the outer limit of six years from the end of the relevant assessment year where the income chargeable to tax which has escaped assessment amounts to or is likely to amount to rupees one lakh or more for that year. This means that a notice under section 148, in the present case, could not, in any event, have been issued after six years from the end of the assessment year 1998-99, i.e., after 31-3-2005. In whichever way we look at it, a notice under section 148 without the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... criminal, if a summon is issued to the defendant / respondent, is not accompanied with the copy of plaint or complaint then it is to be construed that no valid service of notice has been effected upon the defendant or the respondents whichever may be the case. The notice could be served at any point of time before the expiry of 6 years, if AO has reasons to believe that income has escaped assessment but, such reasons are also to be communicated to the assessee before the expiry of the limitation otherwise validity of such notice could not be sustainable. Being a subordinate authority to the Hon ble High Court, we are bound to follow the authoritative exposition of law at the end of Hon ble High Court . In view of the above discussion, we a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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