Court dismisses challenge to tax notice served on petitioner's representative. Alternative appeal directed within 30 days. The court dismissed the challenge to the notice under Section 148 of the Income Tax Act, 1961, as it was deemed served on the petitioner through their ...
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Court dismisses challenge to tax notice served on petitioner's representative. Alternative appeal directed within 30 days.
The court dismissed the challenge to the notice under Section 148 of the Income Tax Act, 1961, as it was deemed served on the petitioner through their authorized representative. The petitioner was directed to pursue the alternative remedy of filing an appeal before the Appellate Commissioner within 30 days. The court disposed of the writ petition, instructing the Appellate Commissioner to decide on the appeal within three months. The original impugned order was to be returned to the petitioner's counsel, and the case was closed without costs.
Issues: Challenge to notice under Section 148 of the Income Tax Act, 1961 for not being served on the petitioner.
Analysis: The petitioner filed a writ petition against the order dated 31.03.2015, arguing that the notice under Section 148 of the Income Tax Act, 1961 was not served on them. However, it was found that an authorized representative appeared on behalf of the petitioner and filed his authorization, as per the impugned order. The court noted that as per Section 292BB of the Income Tax Act, 1961, any notice required to be served upon the assessee shall be deemed to have been duly served if served on the authorized representative. Therefore, the contention that the notice was not served on the petitioner was dismissed.
Furthermore, the court highlighted that the petitioner had an alternative remedy to file an appeal before the Appellate Commissioner under Section 246 of the Income Tax Act, 1961 against the impugned order. Without delving into the merits of the case, the court disposed of the writ petition, granting the petitioner liberty to file an appeal within 30 days from the date of receipt of the order. The Appellate Commissioner was directed to dispose of the appeal within three months thereafter.
The registry was instructed to return the original impugned order to the petitioner's counsel, and the writ petition was disposed of without any costs. The connected miscellaneous petition was also closed as a consequence of the judgment.
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