Court upholds Revenue's notice validity via speed post; petitioner must file regular appeal before challenging assessment order.

The Court ruled in favor of the Revenue, finding that the notice under Section 148 was validly dispatched to the petitioner via speed post, as evidenced by the original Dispatch Register. The Court held that the petitioner cannot challenge the assessment order without first filing a regular appeal. The petitioner was granted liberty to file an appeal within two weeks, which would be considered on its merits without regard to the limitation period. No costs were awarded, and the connected miscellaneous petition was closed.

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Issues:
Challenge to assessment order under Section 144 read with Section 147 of the Income Tax Act, 1961 for the assessment year 2011-2012 based on alleged non-service of notice under Section 148.

Analysis:
The writ petition challenges an assessment order made under Section 144 read with Section 147 of the Income Tax Act, 1961 for the assessment year 2011-2012. The petitioner contests the validity of the assessment on the grounds that the notice under Section 148 was not served. The Revenue argues that the notice was dispatched on 29.03.2018 via speed post from their office. The petitioner denies ever receiving such notice and claims it was booked from a different post office. The Revenue presents the original Dispatch Register as evidence, showing dispatch to the petitioner on the specified date through speed post. The Court finds the Postal Department's seal on the register as sufficient proof of dispatch. Consequently, the Court rules that the petitioner cannot challenge the assessment order without first filing a regular appeal. The petitioner is granted liberty to file an appeal within two weeks, and any such appeal will be considered on its merits without regard to the limitation period. No costs are awarded, and the connected miscellaneous petition is closed.

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