Court upholds validity of notice under Income-Tax Act despite non-service claim. Petitioner must file appeal within two weeks.

The court upheld the validity of the notice served under Section 148 of the Income-Tax Act, 1961, despite the petitioner's claims of non-service. The petitioner failed to respond or file a return of income for the relevant assessment year, leading to the dismissal of the writ petition. The court found no procedural irregularities in the assessment order or the service of notice, granting the petitioner the liberty to file a statutory appeal within two weeks. The petitioner was allowed to file an appeal without limitation constraints, subject to requirements, and the interim protection granted during the writ petition was lifted without costs imposed.

---

---

Issues Involved:
The challenge to an order of re-assessment under the Income-Tax Act, 1961 based on the alleged improper service of notice under Section 148.

Summary:
The petitioner contested an order of re-assessment issued under the Income-Tax Act, 1961, claiming that the notice under Section 148 was not served as required by the Act, thus seeking to invalidate the assessment.

The petitioner had changed residences from address 1 to address 2, alleging that the notice under Section 148 was not served at either address.

Despite the petitioner's claim of non-service of the notice, it was found that summons issued on 28.09.2019 and a final hearing notice dated 08.11.2019 were duly served and received by the petitioner, who failed to respond or file a return of income for the relevant assessment year.

Records indicated that the notice under Section 148 was first issued on 29.03.2019, with evidence of dispatch and return by postal authorities due to non-delivery, after which the notice was reissued on 31.07.2019 and received by an individual at the address. Even though the petitioner disputed the addressee, the court deemed the service of notice as valid.

Despite subsequent notices being served on the petitioner, who did not respond, the court found no procedural irregularities in the assessment order or the service of notice, leading to the dismissal of the writ petition with liberty to file a statutory appeal within two weeks.

The petitioner was granted time to file an appeal, which would be accepted by the first Appellate Authority without limitation constraints but subject to other requirements, while interim protection granted during the writ petition was lifted, and no costs were imposed.

---