The Tax Publishers2023 TaxPub(DT) 5529 (Mad-HC)

INCOME TAX ACT, 1961

Section 147

Where assessee challenged validity of order of reassessment on the ground that notice under section 148 was not issued/served in a manner as contemplated under Act; in view of the fact that the notice under section 148 was duly issued and there was an entry in postal register in support of the same and that apart, notices were repeatedly issued even thereafter and admittedly served on the assessee to which the assessee had not bothered to respond, there was no infirmity in the order of reassessment both in regard to procedure followed by officer or as far as service of notice was concerned.

Reassessment - Validity- - Notice under section 148 being duly issued -

Assessee filed a writ petition challenging an order of reassessment passed under section 144 read with section 147. The sole ground of challenge was that notice under section 148 was not issued/served in a manner as contemplated under Act and thus order of assessment was itself liable to be quashed. Held: Assessee was residing at address 1. He then shifted to new address i.e., address 2. He alleged that notice under section 148 was not issued to either address. However, it was found that summons issued on 28-9-2019 and final hearing notice issued on 8-11-2019, was duly served on the assessee. Further, from records, it was found that the notice under section 148 was issued on 30-3-2019 and there was an entry in postal register in support of the same. Further, unserved cover was returned by postal authority on 13-4-2019 and there was an endorsement to that effect by authority, which was placed on record. The postal authority wrote the new address i.e., address 2, on the returned cover. With that, the service was complete. That apart, notices were repeatedly issued even thereafter and admittedly served on the assessee to which the assessee had not bothered to respond. Thus, there was no infirmity in order of reassessment both in regard to procedure followed by officer or as far as service of notice was concerned. Hence, instant writ petition was dismissed.

REFERRED :

FAVOUR : Against the assessee

A.Y. : 2012-13



IN THE MADRAS HIGH COURT

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