Thank you very much for answering my query Abhimanyu Sir,
In my case, I am so sorry to tell you that the question is “whether I have received a notice or not? “ I my knowledge, I did not receive any letter legally which means the letter has been addressed to a wrong address but the name only was same. The postman was a known person to me, he brought the letter to my wife while my correct address was available with AO whereas I a regular assessee up to the Assessment year 2008-2009. There is no such address existing. The letter has been received by my wife whereas she was not authorized to receive any letters on my behalf which means she was not a legally authorized agent on my behalf as per the recent Delhi High court decision.
However I did not respond to this letter yet stating that I have received a letter u/s148. The time bar will be up to March 2016(6 years from the relevant assessment year for 2009-2010) I think. Yesterday was the last date of hearing which I did not cooperate yet. He may proceed further to take action 144. Mean time the time bar will be completed. I hope that I have to wait without any response for any action against me to respond and challenge the complete steps taken without serving a proper notice to the assessee.
Delhi High Court Lays down Guidelines on the Issue, Service and
Validity of Notice u/s 148 of Income Tax Act for Income Escaping
Assessment | 15-09-2015 |
Delhi High Court in its latest judgment has held since no proper service of notice had been
effected under Section 148(1) of the Income Tax Act, 1961 on the Assessee, the reassessment
proceedings were liable to be quashed. The Court came to the following conclusions:
- Under Section 148 of the Act, the issue of notice to the Assessee and service of such
- (ii) For the AO to exercise jurisdiction to reopen an assessment, notice under Section 148
- (iii) Although there is change in the scheme of Sections 147, 148 and 149 of the Act from
- The onus is on the Revenue to show that proper service of notice has been effected notice upon the Assessee are jurisdictional requirements that must be mandatorilycomplied with. They are not mere procedural requirements
- (1) has to be mandatorily issued to the Assessee. Further the AO cannot complete the
reassessment without service of the notice so issued upon the Assessee in accordance with Section 282 (1) of the Act read with Order V Rule 12 CPC and Order III Rule 6 CPC. the corresponding Section 34 of the 1922 Act, the legal requirement of service of notice upon the Assessee in terms of Section 148 read with Section 282 (1) and Section 153 (2) of the Act is a jurisdictional pre-condition to finalizing the reassessment. Under Section 148 of the Act on the Assessee or an agent duly empowered by him to accept notices on his behalf. In the present case, the Revenue has failed to discharge that onus.
- The mere fact that an Assessee or some other person on his behalf not duly authorized participated in the reassessment proceedings after coming to know of it will not constitute a waiver of the requirement of effecting proper service of notice on theAssessee under Section 148 of the Act.
- (vi) Reassessment proceedings finalized by an AO without effecting proper service ofnotice on the Assessee under Section 148 (1) of the Act are invalid and liable to be quashed.
- Section 292 BB is prospective. In any event the Assessee in the present case, havingraised an objection regarding the failure by the Revenue to effect service of notice upon him, the main part of Section 292 BB is not attracted.
These are the information available with me, kindly advise me whether my steps at this time is right or wrong or what should be done and when?
Pradeep Kumar
