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TMI Blog2012 (4) TMI 286X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Act dated 22.3.2011 and therefore, the proceedings pursuant to the notice under Section 142(1) dated 5.8.2011 are void ab initio and illegal. Ld. counsel for the petitioner submits that the notice under Section 148 is required to be served in accordance with Section 282 of the Act and in case of non-service of notice, entire proceedings are of no consequence. 2. It is stated in the petition that the return for the assessment year 2004-05 was filed on 10th February, 2005, manually with the Income Tax Officer 11(3)and in the said return the address mentioned was E-72, Mohan Garden, Pipalwala Road, Uttam Nagar, New Delhi-30. The return is signed by Inder Mohan Sharma, s/o H C Shastri, Director of the petitioner company. The contention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evenue that they are required to look and refer the income tax website and are not required to verify records and the subsequent returns to ensure that the notices are sent to correct addresses. The Assessing Officer in case of doubt should examine and verify whether new/changed address is mentioned in the returns filed for subsequent years. Further, if the assessee has informed change of address, this should be recorded and noted. However, in the present case no notice/letter was written to the Assessing Officer about change/new address. 5. Moreover, for several reasons, we are not inclined to accept the prayer in the writ petition. The petitioner has not disputed or denied the fact that the notice dated 22.3.2011 was issued to the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n made out between "issue of notice" and "service of notice" under the 1,961 Act. Section 149 prescribes the period of limitation. It categorically prescribes that no notice under section 148 shall be issued after the prescribed limitation has lapsed. Section 148(1) provides for service of notice as a condition precedent to making the order of assessment. Once a notice is issued within the period of limitation, jurisdiction becomes vested in the Income-tax Officer to proceed to reassess. The mandate of section 148(1) is that reassessment shall not be made until there has been service. The requirement of issue of notice is satisfied when a notice is actually issued. In this case, admittedly, the notice was issued within the prescribed period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... apsed from the end of the relevant assessment year unless the income chargeable to tax which has escaped assessment amounts to or is likely to amount to rupees fifty thousand or more for that year; (iii) If seven years, but not more than ten years, have elapsed from the end of the relevant assessment year, unless 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; (b) In any other case, - (i) If four years have elapsed from the end of the relevant assessment year, unless the case falls under sub-clause (ii) or sub-clause (iii); (ii) If four years, but not more than seven years, have elapsed from the end of the relevant assessment year, unless the income ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the address mentioned in the return. The WPC 8068/2011 Page 8 of 9 assessee can now file the return of income pursuant to the said notice and thereafter the assessment proceedings can continue. 8. We may notice that the stand of the respondent-Revenue is that the notice issued at the address mentioned in the return was not received back unserved and therefore, the Assessing Officer had proceeded on the presumption that the notice was duly served. The said presumption as per the petitioner stands rebutted as the addressee had shifted or changed address. In view of what we have indicated and stated, non-receipt/non-service of the notice by post is inconsequential. 9. We record that the ld. counsel for the Revenue has submitted that they h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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