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2016 (9) TMI 340 - PUNJAB AND HARYANA HIGH COURT

2016 (9) TMI 340 - PUNJAB AND HARYANA HIGH COURT - [2016] 389 ITR 314 - Notice deemed to be valid in certain circumstances - application of provisions of Section 292-BB of the Act in the case of the assessee when the notice though not proved to be issued by the Assessing Officer was also not served on the assessee - company - Whether the Hon'ble Tribunal acted illegally and perversely by misdirecting itself in law as well as on facts by reversing the order of the CIT (A) and restoring that of th .....

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sed any objection with regard to issuance and service of a valid notice during the assessment proceedings and rather, without any objection, having voluntarily taken part in such proceedings, were facts, which were also considered and held against the assessee. It was further observed that even the Commissioner had recorded that the notice dated 20.08.2013 duly existed in the assessment records and qua this finding of the Commissioner, the assessee had not filed any appeal or crossobjection - .....

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s of fact. The conclusion being a possible view cannot be termed as perverse. Therefore, we are disinclined to interfere in the present appeal and resultantly, order dismissal of the same. - I.T.A. No. 119 of 2016 - Dated:- 9-9-2016 - MR. S. J. VAZIFDAR AND MR. DEEPAK SIBAL, JJ. For The Appellant : Mr. Sanjay Bansal, Senior Advocate with Mr. Brij Mohan Monga, Advocate For The Respondent : Ms. Urvashi Dugga, Advocate DEEPAK SIBAL, J. : The present appeal filed under Section 260-A of the Income Ta .....

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ssessee. Though four substantial questions of law were sought to be raised in the body of the present appeal, the following two were pressed at the time of hearing :- (i). Whether the Hon'ble Tribunal acted illegally and perversely by misdirecting itself in law as well as on facts by reversing the order of the CIT (A) and restoring that of the Assessing Officer when neither notice under Section 143(2) of the Act was issued nor served, during the course of assessment proceedings ? (ii). Wheth .....

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rt. The assessee is a private limited Company and is in the business of Real Estate. On 09.09.2010, a survey operation under Section 133-A of the Act was carried out at the business premises of the assessee's group, during the course of which, an amount of ₹ 1,50,00,000/- was voluntarily surrendered by the group. Out of the aforesaid amount, ₹ 1,00,00,000/- was surrendered by the assessee as income from business. The assessee filed its return on 30.03.2013, in which the surrender .....

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8377; 1,00,00,000/- to its income for the relevant Assessment Year. The assessee challenged the assessment before the Commissioner of Income Tax (Appeals)-2, Chandigarh (for short - the Commissioner). It was submitted by the assessee that the assessment was required to be annulled for want of any valid notice under Section 143(2) of the Act, issued and served on the assessee preceding such assessment. After traversing the record, the Commissioner was of the view that a notice dated 28.09.2012 un .....

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und that there was no evidence of service of this notice upon the assessee, as also finding no reference of the same in the assessment order, allowed the assessee's appeal and ordered the annulment of the assessment impugned before him. The Revenue, being aggrieved by the aforesaid order by the Commissioner, laid a challenge to the same by way of an appeal before the Tribunal, where the Revenue not only produced a copy of the notice dated 20.08.2013 issued under Section 143(2) of the Act, bu .....

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is thereof, seek annulment of the assessment proceedings. The Tribunal, while agreeing with the Commissioner that the notices dated 28.09.2012 and 27.11.2013 were invalid, after accepting the above-referred submissions raised on behalf of the Revenue and relying upon the provisions of Section 292-BB of the Act, reversed the findings of the Commissioner with regard to annulment of the proceedings, after holding that the notice dated 20.08.2013 was valid. Since the Commissioner had decided the app .....

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jection with regard to issuance and service of a valid notice during the assessment proceedings and rather, without any objection, having voluntarily taken part in such proceedings, were facts, which were also considered and held against the assessee. It was further observed that even the Commissioner had recorded that the notice dated 20.08.2013 duly existed in the assessment records and qua this finding of the Commissioner, the assessee had not filed any appeal or crossobjection. After arrivin .....

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d to be served upon him, has been duly served upon him in time in accordance with the provisions of this Act and such assessee shall be precluded from taking any objection in any proceeding or inquiry under this Act that the notice was - (a) not served upon him; or (b) not served upon him in time; or (c) served upon him in an improper manner: Provided that nothing contained in this section shall apply where the assessee has raised such objection before the completion of such assessment or reasse .....

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018 had been received by the assessee and not the notice under Section 143 (2) of the Act, as sought to be projected by the Revenue. It was thus submitted that the notice dated 20.08.2013 issued under Section 143 (2) of the Act, which was relied upon by the Revenue, had been fabricated only to validate the assessment proceedings. It is true that the same number in the Dispatch Register has been allotted to both the notices, but that cannot lead to a conclusive determination that two notices, und .....

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