TMI Blog2018 (2) TMI 1350X X X X Extracts X X X X X X X X Extracts X X X X ..... d order, is a matter on record and this Court has no reason to disbelieve these facts and treat them as falsehood per se merely because the company wants to contend like this. Once an order has been passed against the assessee, the assessee is bound to take recourse to the appellate forums provided in the Act itself. There is a two tier appellate system under the provisions of Income Tax Act, 1961. The first appeal lies before the CIT (Appeals) under Section 246 of the Act and second appeal lies before the ITAT under Section 253 of the Act. Thereafter, on the question of law, an appeal lies to the High Court under Section 260- A of the Act on the substantial questions of law arising from the orders of the Tribunal. The comprehensive C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pportunity to raise the objections to the reassessment proceedings undertaken for the said A.Y.2009-10. 3. The relevant portion of the impugned order Annexure-F dated 18.12.2017 about the service of notice on the petitioner-company is quoted below for ready reference:- 3. Issue of Notice u/s 148 of the Income-tax Act, 1961 and other notices: 3.1 After obtaining necessary approval of the Commissioner of Income-tax (International Taxation), Bengaluru notice u/s 148 of the Income-tax Act, 1961 was issued to the assessee on 29-03-2016 by the DCIT (IT), Circle-1(1), Bangalore. The notice was duly served on the assessee. 3.2 The assessee did not respond to the aforesaid notice u/s 148. Notice u/s 129 rws 142(1) of the Income-ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, at least three notices were issued under Section 142(1) of the Act requiring attendance of the assessing company before the Tax Authority dated 29.09.2016, 12.07.2017 and 16.10.2017 and also letters dated 07.11.2017 and 22.11.2017. 5. The petitioner-company does not appear to have responded to any of these communications and either ask for the reasons for reassessment proceedings or raise its objections to the proposed reassessment for assessing its income accruing or arising in India, out of the works executed by it in India. This Court has no reason to believe that despite categorical averments in the impugned order that right from the Notice dated 29.03.2016, at least three more notices subsequent thereto were served upon the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppointing a legal representative to appear before your good office. In addition, in accordance with the law declared by the Hon ble Supreme Court of India in GKN Driveshafts (India) Ltd. vs. Income Tax Officer and Others (2003) 1 SCC 72], TM would like to exercise its right under law to seek reasons for issuance of the purported Statutory Notice. For doing so, TM understands that it has to file a return for which a Permanent Account Number ( PAN ) is required. 6. TM has already started the process of applying for a PAN so that it can file a return. Your good office will appreciate that obtaining a PAN takes about three (3) weeks, as the supporting documents have to be legalized in Malaysia and sent to India. Since the first communicati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sued or served upon the petitioner- company. The stipulation in this regard in the quoted paras above in the impugned order, is a matter on record and this Court has no reason to disbelieve these facts and treat them as falsehood per se merely because the company wants to contend like this. 11. This is besides the point that once an order has been passed against the assessee, the assessee is bound to take recourse to the appellate forums provided in the Act itself. There is a two tier appellate system under the provisions of Income Tax Act, 1961. The first appeal lies before the CIT (Appeals) under Section 246 of the Act and second appeal lies before the ITAT under Section 253 of the Act. Thereafter, on the question of law, an appeal lie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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