TMI Blog2019 (1) TMI 596X X X X Extracts X X X X X X X X Extracts X X X X ..... to access the correct address, PAN number and all other relevant details including the e-mail ID as well as the bank account. The omissions of the Assessing Officer deserves, therefore, to be not only adversely noticed but appropriately reflected in his or her confidential reports and appropriate proceedings initiated by the Revenue authorities, which is so directed. The concerned Commissioner, Principal Commissioner or other superior authorities, as the case may be, are directed to file a report in this regard within eight weeks from today. - reassessment notice as well as the order under section 144/147, and the consequential action, i. e., attachment of the assessee's accounts are hereby quashed. - Decided in favour of assessee. - W. P. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot disclosed and that reassessment was necessary, issued notice on December 24, 2013 at the old address in the following terms : Notice under section 148 of the Income-tax Act, 1961 PAN/GIR No. Office of the Income-tax Officer Ward-25(2) New Delhi Dated 24/12/2013 To Veena Devi Karnani WZ 1110, Rani Bagh, Delhi. Sir/Madam, Whereas I have reason to believe that your income in respect of which you are assessable/chargeable to Income-tax for the assessment year 2010-11 has escaped assessment within the meaning of section 148 of the Income-tax Act, 1961. I therefore, propose to assess/reassess the income/re-compute, loss/depreciation for the said assessment year and I hereby require you to deliver to me withi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Revenue (which has filed a counter-affidavit) relies upon section 292B. It is submitted besides that the annual information reports with respect to non-PAN transactions reported by the banks and other agencies, discloses list of account holders. It is stated that from that list the assessee's name and particulars were extracted and notices issued and therefore, the Assessing Officer cannot be faulted for the same. 4. The record bears out the assessee's submissions. The returns for the assessment year 2010-11 were no doubt filed, reflecting her old (Rani Bagh) address. Nevertheless, all successive year returns (the assessment years 2011-12, 2012-13, 2013-14, 2014-15, 2015-16 and 2016-17, all of which are on record) consistently ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stry of Corporate Affairs : Provided that the communication shall not be delivered or trans mitted to the address mentioned in items (i) to (iv) where the addressee furnishes in writing any other address for the purposes of communication to the Income-tax authority or any person authorised by such authority issuing the communication : Provided further that where the communication cannot be delivered or transmitted to the address mentioned in items (i) to (iv) or any other address furnished by the addressee as referred to in first proviso, the communication shall be delivered or transmitted to the following address : (i) the address of the assessee as available with a banking company or a co-operative bank to which the Banking ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the addressee ; or (iii) in the case of addressee being a company, e-mail address of the company as available on the website of Ministry of Corporate Affairs ; or (iv) any e-mail address made available by the addressee to the Income-tax authority or any person authorised by such Income-tax authority. 5. Rule 127(2) clearly states that the addresses to which a notice or summons or requisition or order or any other communication may be delivered or transmitted shall be either available in the PAN database of the assessee or the address available in the Income-tax return to which the communication relates or the address available in the last Income-tax return filed by the assessee all these options have to be resorted to by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thorities of the Revenue vis-avis the mode of communication. Given these compulsions, the Revenue's argument is a desperate fall back of the last resort i.e. the notice which was never under section 292B of the Act is one of despair. It amounts to saying that a notice which was never sent or received is deemed to have been sent and all proceedings despite such lack of notice and despite the Revenue's fragrant violation of law are deemed to be justified. In such circumstances, the argument, i. e., the Revenue's invocation of section 292B only needs to be noticed in order to be rejected as countenancing it, would mean that all illegalities are deemed to be tapered over, in its favour. Section 292B in the opinion of the court wou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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