Income Tax Act, 1961

Section 148

Reassessment - Notice under section 148 - Issuance of notice at address not mentioned in PAN database -

In the notice issued under section 148 address of assessee was mentioned as B-220, Rajendra Nagar, Bareilly. Assessee's case was that as per PAN database of Department, address of assessee was C-606, Patel Nagar, Near Balaji Mandir, Bareilly and AO should have ensured correct address of assessee from PAN database and should have issued notice under section 148 on correct address which was not done. AO took plea of section 292BB. Held: Notice was to be issued either on address available in PAN database or address available in income tax return and AO was circumscribed and bound by express mandate of rule 127. In case, notice could not be served on address available in PAN data base or at the address mentioned in Income Tax Return only then notice could be issued on address mentioned in banking company or post office. No such attempt was made in assessee's case. Clearly notice under section 148 was not served on address mentioned in PAN database but was straight forward issued at another address, which was not justified. Also, notice issued under section 147/148 was a jurisdictional step and it could not be treated to be mere irregularity curable under section 292BB.

Followed:Mohd. Rizwan Prop. M/s. M.R. Garments Moulviganj Lucknow ([Income Tax Appeal No. - 100 of 2015, dt. 30-3-2017]

REFERRED :

FAVOUR : in assessee's favour

A.Y. : 2010-11

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