CONSTITUTION OF INDIA, 1950

Article 226

Writ petition - Maintainability - Order not served on assessee -

As regards assessment year 2012-13, a notice under section 148, dated 27-3-2018 was received by the petitioner and return filed for the first time on 26-4-2019. Thereafter, a notice under section 143(2), dated 30-8-2019 was issued by the respondent followed by a questionnaire under section 142(1), dated 17-9-2019. Responses were duly filed and there was exchange of communication back and forth between the petitioner and respondent. For the first time on 2-11-2019, the petitioner sought the reasons for re-assessment. No doubt this request has been ignored by the assessing authority who even thereafter sought further information that was duly supplied by the assessee. This has culminated an order of assessment, that has not been uploaded in the online portal till date. The order of assessment in hard copy appears to have been returned to the Department with the endorsement 'left', since the petitioner has shifted its premises. Held: Procedure followed by revenue in time barring assessments was that while order might not be uploaded immediately, a DIN number was generated and order of assessment sent manually. DIN number appeared to have been issued on 28-12-2019 and the assessment order in hard copy issued on the same date franked by the post office on 30-12-2019 and served upon the assessee on 2-1-2020, with the endorsement 'left'. Since the order is received only then, assessee is given thirty (30) days to file a statutory appeal. Further assessee is directed to supply forthwith its present address for communication to the Department.

REFERRED :

FAVOUR : Directions issued

A.Y. : 2012-13

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