| The Tax Publishers2021 TaxPub(DT) 0672 (Del-Trib) INCOME TAX ACT, 1961
Section 148
When the question of valid service of notice under section 148 has already been duly considered after consulting the relevant records and reached the finality by Coordinate Bench of Tribunal vide order dated 16-11-2018, there remains no room for further interference, particularly when the said order was not challenged in appeal. Therefore, the contention that notice dated 16-11-2016 had been served upon assesse, was rejected.
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Reassessment - Notice under section 148 - Validity - Considered on consultation of records -- No challenge made against the subsequent order of Tribunal
On the basis of AIR information regarding cash deposit, notice dated 16-3-2016 under section 148 was issued to the assessee which came back unserved. Later, on 11-11-2016, the AO sent notice under section 142(1) read with show cause notice under section 144 and a copy of the notice under section 148, which came back unserved earlier, which all were served upon the assessee this time by Postal Authorities. Since there was no compliance by assessee, Order under section 144 read with section 147. AO passed ex parte assessment. On appeal, CIT(A), on consultation of records dismissed the appeal of the assessee on the ground that the notice under section 148 had been served upon him. On further appeal the ITAT, vide its order dated 14.12.2017, acceded to the appeal of the assessee and assessment was quashed. However, on Misc. Appeal filed by the Dept., ITAT reversed its order dated 14-12-2017 and passed revised order dated 16-11-2018, upholding the order of the CIT(A). Held: The assessee did not go for further appeal before High Court against the subsequent order of Tribunal dated 16-11-2018. The assessee contended that order of Tribunal dt. 16-11-2018 and incorrect and sought to reconsider the same. Since, on thorough consultation of records, ITAT passed order on 16-11-2018 which was not challenged in appeal by the assessee the same had attained finality and has become immune to further interference by the ITAT. Contention of assessee was devoid of merit and was, therefore, rejected.
REFERRED :
FAVOUR : Against the assessee
A.Y. : 2009-10
INCOME TAX ACT, 1961
Section 68
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