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Mrs. Jyoti Nagpal Versus Income Tax Officer

2015 (6) TMI 897 - ITAT DELHI

Service of notice u/s 148 by affixture - Held that:- The notice server of the department had affixed the notice u/s 148 of the Act on the address given in the return of income i.e. Jyoti Nagpal, Tagore Garden, New Delhi with the remarks that “Makan Khali Para Hai, ab yahan nahi rahti notice chipka diya gaya”. We also find from the Page No.13 of the Paper Book filed by the department that the notice u/s 142 sent by speed post on 1.12.2008 received by the appellant on 06.12.2008. We fail to unders .....

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other words there was due service of notice u/s 148 upon the appellant by refusal.

As relying on Jagdish Singh Vs. Natthu Singh reported in [1991 (11) TMI 246 - SUPREME COURT] held that when a notice is sent by registered post and is returned with a postal endorsement ‘refused’ or ‘not available in the house’ or ‘house locked’ or ‘shop closed’ or addressee not in station’, due service has to be presumed. Similarly, when the notice server affixed notice on the last known address with .....

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ut even filing an application for admission of such additional evidence as required under Rule 46A of the IT Rules. Therefore, the CIT(A) was justified in not taking cognizance of such additional evidence. No explanation on the record explaining the sources for the cash deposited in the Bank account of the assessee on 17.04.2012. The appellant miserably failed to discharge the onus that was lying upon him under the provisions of the Section 69 of the Act. Therefore, we hereby confirm the additio .....

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grounds of appeal: 1. That the CIT(A) had not properly adjudicated upon the issue relating to alleged service of notice by affixture which was invalid and illegal. 2. That the issue of service of notice by affixture had been casually dealt with ignoring the submissions as well as reliance placed on various judicial authorities. 3. That the CIT(A) merely relied upon the remand report of Assessing Officer wherein he stated that service by affixture was valid service without considering the facts .....

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he case laws cited therein. 7. That the CIT(A) had not properly adjudicated upon the issue of alleged service of notice u/s 142(1) by affixture. 8. That the remand report of the Assessing Officer is silent on this issue. 9. That the Assessing Officer failed to make any justification of service of notice u/s 142(1) by affixture. This itself establishes that there was no valid service by affixture. 10 That the CIT(A) erred in sustaining addition of ₹ 3,30,000/- made by the Assessing Officer .....

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o summons u/s 131. The summons were duly complied with by Shri Satish Kumar by reconfirming the loan given by him and also by furnishing the required information called for by the Assessing Officer. That no interest u/s 234B is leviable. That the AO was not justified in changing maximum slab rate on assessed income. That the appellant craves to add, alter or amend any grounds of appeal. It is prayed that the addition being unjustified and arbitrary may kindly be deleted. The assessment being bad .....

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000/- from one Mr. Shri Satish Kumar on 17.04.2002 through a cheque drawn on State bank of Patiala. The said Mr. Satish Kumar is alleged to be entry provider as per the investigations done by the Investigation Wing, New Delhi. Therefore, the Assessing Officer drawn the inference that the assessee should have given its unaccounted cash to the entry provider and the same has been received back by the assessee by cheque. Based on the strength this information the Assessing Officer had issued notice .....

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m and also challenged the addition on merits. The appellant for the first time before the CIT(A) filed a confirmation letter from the said Mr. Satish Kumar without filing the application for admission of additional evidence as stipulated under provisions of Rule 46A of I.T. Rules, 1962. The Ld. CIT(A) had held that there was proper service of notice u/s 148 and therefore, the reassessment proceedings were held to be valid. On the merits of addition, the Ld. CIT(A) held that the confirmation lett .....

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s well as notice u/s 142 of the Act and therefore, the assessment made consequent to such notice is not valid in support of this he has relied upon the following decisions:- i) The Hon ble Punjab and Haryana High Court in the case of CIT Vs. Naveen Chander, 323 ITR 49 (P&H). ii) The Hon ble Delhi High Court in the case of CIT Vs. Eshan (P) Ltd. (2012) 344 ITR 541 (Delhi). iii) CIT Vs. Mascompel India Ltd., (2012) 345 ITR 58 (Delhi). iv) 361 ITR 17 (Gauhati) v) The Hon ble Punjab and Haryana .....

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should be confirmed as the appellant failed to comply with the statutory notice issued u/s 148 and 142 of the Act. 5. We heard the rival submissions and perused the material available on record. The appellant had raised 13 grounds of appeal out of which ground nos.1 to 9 are relating to the service of notice u/s 148 of the Act and rest of grounds on the merits of the issue. At first instance, we shall deal with the ground relating to the challenge of service of notice u/s 148 of the Act. We find .....

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rstand when the house was vacant in the month of January, 2008 how same person was residing at the same address in the month of December, 2008. This goes to prove that the appellant is determined to decline to accept the notice. We are further strengthened in taking the view by the fact that the appellant never brought on record as to how he had come to know of the passing of the assessment order against which he had pursued the legal remedies available under the Act within the stipulated time. .....

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the presumption raised under section 27 of the General Clauses Act as well as under section 114 of the Indian Evidence Act is one of proper or effective service which must mean service of everything that is contained in the notice. It is impossible to countenance the suggestion that before knowledge of the contents of the notice could be imputed the sealed envelope must be opened and read by the addressee or when the addressee happens to be an illiterate person the contents should be read over t .....

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