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| The Tax Publishers2019 TaxPub(DT) 6689 (Bom-HC) : (2020) 421 ITR 0146 : (2020) 312 CTR 0088 : (2020) 272 TAXMAN 0171 INCOME TAX ACT, 1961
Section 143(2)
Where Tribunal had recorded that the affidavit filed by AO was not based on any personal knowledge of deponent and came to conclusion that department failed to establish that notice was duly served and consequently, therefore, stand of assessee that no such notice was served, was accepted.
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Assessment - Non-issuance of notice under section 143(2) - Notice did not bear the name or identification of person to whom it was served -
Assessee assailed assessment order passed by AO under section 143(2) on the ground that notice issued by AO was not served on time to assessee. Tribunal held that assessment under section 143(3) was invalid by holding that the Revenue had failed to prove the satisfaction regarding service of notice under section 143(2). Held: The notice did not bear the name of the person or identification of the person to whom it was served. There was noting on record to suggest that notice, even if, served was on any person authorized by company to receive the same. Tribunal came to the conclusion that department failed to establish that notice was duly served and consequently, stand of the assessee that no such notice was served, was accepted.
Followed:ACIT & Anr. v. Hotel Blue Moon 2010 3 SCC 259 : 2010 TaxPub(DT) 1434 (SC) CIT v. Suresh N. Gupta (2008) 297 ITR 322 (SC) : 2008 TaxPub(DT) 1438 (SC) CIT v. Sodder Builder & Developers (P.) Ltd., [Tax Appeal No. 49 of 2008 decided on 16-7-2019] : 2019 TaxPub(DT) 5371 (Bom-HC)
REFERRED :
FAVOUR : In assessee's favour
A.Y. :
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