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PR. CIT-1 Versus Atlanta Capital Pvt. Ltd.

2015 (9) TMI 1064 - DELHI HIGH COURT

Validity of reopening of assessment - photocopy of the notice was given to the Assessee during the re-assessment proceedings - Held that:- In light of the law explained by the Supreme Court in R.K. Upadhyaya v. Shanbhai P. Patel (1987 (4) TMI 5 - SUPREME Court) which has in turn been followed by this Court in Chetan Gupta (2015 (9) TMI 756 - DELHI HIGH COURT), the requirement of both the issuance and the service of such upon the Assessee for the purposes of Section 147 and 148 of the Act are man .....

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assessee. - ITA 665-666/2015 - Dated:- 21-9-2015 - S. Muralidhar And Vibhu Bakhru, JJ. For the Appellant : Mr. N. P. Sahni, Senior Standing counsel with Mr. Nitin Gulati, Advocate ORDER CM No. 17271/2015 (for exemption) 1. Exemption allowed subject to all just exceptions. 2. The application is disposed of. CM No. 17272/2015 (for condonation of delay in re-filing ITA No. 665/2015 CM No. 17275/2015 (for condonation of delay in re-filing ITA No. 666/2015 3. For the reasons stated in the applicatio .....

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ion 148 of the Act was duly issued and served in accordance with law? 6. At the outset it may be noticed that recently this Court has by a decision dated 15th September 2015 in ITA No. 72 of 2014 (Commissioner of Income Tax v. Chetan Gupta) discussed the entire law in detail and summarised the legal position as under: (i) Under Section 148 of the Act, the issue of notice to the Assessee and service of such notice upon the Assessee are jurisdictional requirements that must be mandatorily complied .....

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sponding Section 34 of the 1922 Act, the legal requirement of service of notice upon the Assessee in terms of Section 148 read with Section 282 (1) and Section 153 (2) of the Act is a jurisdictional pre-condition to finalizing the reassessment. (iv) The onus is on the Revenue to show that proper service of notice has been effected under Section 148 of the Act on the Assessee or an agent duly empowered by him to accept notices on his behalf. In the present case, the Revenue has failed to discharg .....

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292 BB is prospective. In any event the Assessee in the present case, having raised an objection regarding the failure by the Revenue to effect service of notice upon him, the main part of Section 292 BB is not attracted. 7. On the facts of the present case, it is seen that notice dated 27th March 2008 under Section 148 of the Act was issued to the Assessee by the Assessing Officer ( AO ) at the address at B-231, Okhla Industrial Area, Phase-I, New Delhi. Admittedly, the Assessee had shifted fro .....

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. There is nothing to show that the notice under Section 148 of the Act was in fact issued by the AO showing the aforementioned changed address. 8. It is the contention of Mr. N.P. Sahni, learned Senior Standing counsel for the Revenue, that the notice satisfied the requirement as to limitation under Section 149 (b) of the Act. However, as noted by the ITAT, the notice itself was not issued at the correct address. The fact that the said notice, sent by speed post, was not returned unserved, woul .....

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