| |
| The Tax Publishers2020 TaxPub(DT) 1941 (Del-Trib) INCOME TAX ACT, 1961
Section 144
Onus to prove service of section 148 notice issued under section 148 was on Revenue particularly when assessee had categorically denied receiving the notice. Entire record maintained and produced by Revenue was silent if service was actually affected on assessee nor any service report or acknowledgment from postal department had been brought on record. Clearly, revenue failed to prove mandatory service of notice issued under section 148 upon assessee and under section 142(1), as the case might be, assessment framed by AO under section 144 was not sustainable.
|
Assessment - Validity - Non-service of notice under section 148 -
Assessee challenged validity of assessments framed under section 254/144 on the ground of non-service of notice under section 148. Held: Onus to prove service of notice issued under section 148 was on Revenue particularly when assessee had categorically denied receiving the notice. Entire record maintained and produced by Revenue was silent if service was actually affected on assessee nor any service report or acknowledgment from postal department had been brought on record. Clearly, revenue failed to prove mandatory service of notice issued under section 148 upon assessee and under section 142(1), as the case might be, assessment framed by AO under section 254/144 was not sustainable.
Followed:CIT v. Rajesh Kumar Sharma 311 ITR 235 (Del.), CIT v. Lunar Diamonds Ltd. 281 ITR 1 (Del.), KC Builders & Anr. v. ACIT 265 ITR 562 (SC) and CIT v. Chetan Gupta 382 ITR 613 (Del.)
REFERRED :
FAVOUR : In assessee's favour.
A.Y. :
 SUBSCRIBE FOR FULL CONTENT
OR Try Reload the Page |