The Tax Publishers2020 TaxPub(DT) 4742 (Bang-Trib)

INCOME TAX ACT, 1961

Section 144 Section 147

Where AO before issuing notices did not verify with details that were already available with revenue like address mentioned on PAN Card, etc., filed by assessee, impugned notice under section 148 issued at wrong address could not be held to be valid and assessment order passed consequent to such notice was quashed.

Assessment - Best judgment assessment - No response to notice issued under section 148 wrong address mentioned in section 148 notice -

AO based on information emanated from Investigation Wing initiated reassessment proceedings and framed assessment under section 144 read with section 147 on account of no response to notice issued under section 148. Assessee's case was that notice under section 148 was issued to a wrong address.Held: Address in the notice issued under section 148 was as per information received at, No. 387, 'Skanha', 4th Main, TK Layout, Mysore, whereas, address, where assessee was residing was No. 723, 10th cross, 2nd stage, Siddharth Nagar, Nazarabad Mohalla, Mysore. It is a fact that, AO before issuing notices did not verify with details that were already available with revenue like address mentioned on PAN Card, etc., filed by assessee. AO should have verified details available with department before issuing any notice. Under such circumtances, impugned notice under section 148 issued at wrong address could not be held to be valid and assessment order passed consequent to such notice was quashed.

REFERRED :

FAVOUR : In assessee's favour.

A.Y. : 2008-09


INCOME TAX ACT, 1961

Section 271(1)(b)

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