Reassessment validity and notice presumption: missing physical notices alone did not make the proceedings non est.

A reassessment is not rendered non est merely because physical copies of notices under sections 143(2) and 142(1) are not found on the record when assessment notings and surrounding material indicate issuance and the assessee participated in the proceedings. The Tribunal noted that revision under section 263 is collateral in nature, so the validity of the reassessment could be examined in that context. Applying the presumption regarding official acts, it held that the absence of notices from the file, without convincing rebuttal, was insufficient to dislodge the recorded issuance.

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Issues: Whether the reassessment was a nullity for alleged non-issuance of notices under section 143(2) and section 142(1) of the Income-tax Act, 1961, and therefore could not be revised under section 263 of the Income-tax Act, 1961.

Analysis: The assessee challenged the revision on the footing that the reassessment was non est because the statutory notices were not issued. The Tribunal held that the validity of the reassessment could be examined even in revision proceedings, since section 263 proceedings are collateral in nature. On the facts, the assessment records contained notings showing issuance of notices under sections 143(2) and 142(1), and the assessee produced no convincing rebuttal. The Tribunal also applied the presumption relating to official acts and found that mere absence of the notices from the file was insufficient to conclude that they had not been issued. It further noted that the assessee itself had taken part in the proceedings and had referred to the call for books, vouchers and supporting documents.

Conclusion: The reassessment was not held to be a nullity, and the Commissioner's exercise of revisionary jurisdiction was sustained.

Final Conclusion: The challenge to the revision order failed, and the assessee's appeal was dismissed.

Ratio Decidendi: A reassessment is not rendered non est merely because the physical notices are not found on the record when assessment notings and surrounding material show that the statutory notices were issued and the assessee participated in the proceedings.

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