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The Commissioner of Income Tax-3 Versus Abacus Distribution Systems (India) Pvt. Ltd.

2017 (2) TMI 582 - BOMBAY HIGH COURT

Invalid notice under Section 143(2) - scrutiny assessment - Held that:- The impugned order of the Tribunal renders a finding of fact that the notice under Section 143(2) has not been served at the correct address on or before 30th November, 2007 which is not shown to be incorrect. It follows that Assessment proceedings concluded on the basis of such invalid notice is void. - In the above view, as the position is self evident on a plain reading of Section 143(2) of the Act read with Section 1 .....

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ax Appellate Tribunal (the Tribunal). The impugned order is in respect of Assessment Year 2006-07. 2. The Revenue has urged the following question of law for our consideration: Whether on the facts and in the circumstances of the case and in law the Tribunal was justified in holding that the service of notice under Section 143(2) of the Income Tax Act on the earlier given address of the Assessee was barred by limitation of time when the same was served within the prescribed time limit as per the .....

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First Floor, J. K. Savant Marg, Dadar (W), Mumbai400 028. 4. On 28th November, 2007 a notice under Section 143(2) of the Act was issued by the Assessing Officer to the respondent-assessee at its original address of Nariman Point, Mumbai. On 29th November, 2007 Income Tax Inspector filed a report stating that he had visited the office premises of Nariman Point, Mumbai to serve the notice under Section 143(2) of the Act but no such company was found in occupation of the address as communicated in .....

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assessee. However, this time it was addressed to the new office premises of the respondent-assessee at Dadar, Mumbai. On 12th December, 2007 a notice was served upon the respondent-assessee fixing the hearing for the subject assessment year on 17th December, 2007. 5. Immediately on receipt of the above notice the respondent-assessee on 13th December, 2007 had objected to the assessment proceedings for the subject Assessment Year on the ground that no notice under Section 143(2) of the Act has be .....

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9;s appeal holding that in terms of Section 143(2) of the Act, it is mandatory for the Assessing Officer to serve a notice under Section 143(2) of the Act before the expiry of 12 months from the end of the month in which the return is furnished. In the present case, the return of income was filed on 20th November, 2006 therefore the time to serve a notice under Section 143(2) would expire on 30th November, 2007. It is undisputed position that the respondent-assessee had informed the Assessing Of .....

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e view, taking into account the fact that the respondent-assessee had objected at the very first instance to the assessment being taken up for completion, in the absence of the mandatory requirement of Section 143(2) of the Act being satisfied i.e. service thereof within one year from the end of the month in which the return is filed. The impugned order holds the assessment order dated 9th September, 2010 for the subject assessment year to be null and void. 8. Mr. Kotangale on behalf of the Reve .....

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he post office on 30th November, 2007 was incorrectly addressed i.e. it was addressed to the respondent-assessee's old office at Nariman Point, Mumbai. In terms of Section 282 of the Act as existing in 2007 a notice may be served on the person named therein either by post or as if it were a summons issued by the Court under the Code of Civil Procedure. Section 27 of the General Clauses Act provides that where any Central Act requires a document to be served by post where the expression serve .....

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