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RAJSHAH ENTERPRISES PRIVATE LIMITED Versus CP MEENA - DEPUTY COMMISSIONER OF INCOME TAX AND 2

2016 (6) TMI 967 - GUJARAT HIGH COURT

Reopening of assessment - notice is challenged solely on the ground that the Assessing Officer had neither issued nor served such notice before the last date i.e. 31.03.2015 - Held that:- We find that the file of the department contains reasons recorded by the Assessing Officer carrying a signature of the date of 31.05.2015. The draft notice in proforma was placed before the higher authority for approval. He has granted his approval recording as under: - “After perusal of record and in view .....

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irstly, the service was delivered by personal delivery at the given address of the petitioner-company, where one Krishna Yadav was present and also received a notice putting his signature and giving his mobile phone number. However, to avoid any future complications, the Assessing Officer also directed the Tax Inspector to serve notice to the company in person upon which, the Tax Inspector visited the office of the assesee and found it closed, upon which, the service was made through affixing in .....

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eopen the assessment of the petitioner of the assessment year 2008-09. This notice is challenged solely on the ground that the Assessing Officer had neither issued nor served such notice before the last date i.e. 31.03.2015. According to the petitioner, the notice was pre-dated, service of notice has not been established. Case of the department is that the notice was, in fact, issued by the Assessing Officer after recording reasons for the same on 31.05.2015. The same was served on the petitione .....

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ons about the issuance and service of notice, before the last date so provided in the statute. In the objections raised by the petitioner to the process of reopening also, such contention was taken. The Assessing Officer, while disposing of such objections, never relied on this socalled service of the notice through affixing. It was, for the first time, revealed before the Court in the affidavit-in-reply and, therefore, there is a clear attempt on part of the authority to create evidence of serv .....

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shna Yadav counsel submitted that the petitioner had never appointed any such person to receive notice for and on behalf of the petitioner- company. Any alleged service on Krishna Yadav with whom the petitioner has no concern would be of no legal validity. 3. On the other hand, learned counsel Mr. Bhatt for the department submitted that the original file contains all necessary documents including the reasons recorded by the Assessing Officer. The draft notice, which was duly approved by the high .....

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filed by the said person which can be taken as his admitted signature, are extremely similar if not identical, giving further credence to the theory of the department that Nimeshkumar Chaudhary had acted as a panch-witness. He pointed out that alongwith the panchnama, photo copies of driving license and PAN card of the said panch-witness have been produced. 4. In order to prima facie satisfy ourselves about the issuance of service of notice in view of the above bitterly contested factual contro .....

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of notice u/s. 148 of the Income Tax Act. Therefore, necessary approval is accorded. Below this, we find the signature of the Principal Commissioner of Income Tax, Shri Sandip Kapoor carrying date of 31.03.2015. The question of issuance of notice, therefore, must rest. 5. Question of service of notice, however, is more complex. As noted, according to the department, the service was effected through two modes. Firstly, the service was delivered by personal delivery at the given address of the pet .....

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