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of <h1>Income Tax Notices Quashed Due to Improper Service; Taxpayer Allowed to Submit Objections Under Section 148A(b)</h1> <h3>Srimani Basu Versus Income Tax Officer & Ors.</h3> In a case before the Bombay HC, the court quashed various notices issued by the Income Tax Department under Sections 148A(b), 148A(d), 148, and 142(1) due ... Validity of reassessment proceedings - notice u/s 148A (b), 148A (d) and 148 were not served either on email-id or by postal and, therefore, the proceedings are bad in law - HELD THAT:- As Petitioner submitted that the Petitioner has changed her address, but same was not informed to the Income-Tax Department and, therefore, the postal authorities may have returned the notices with the remark left. In our view, it was the duty of the Petitioner to inform change about her address to the Income-Tax Department and make necessary changes in the PAN card details. Having not done so, no fault can be attributed to the Respondents on account of non-service of the notices. Petitioner being an individual lady, and her husband being on transferable job by way of giving an opportunity, order u/s 148A(d) and notice u/s 148 and consequent notice u/s 142(1) are quashed. At the directions of the Court, Petitioner has given postal address and email-id on which the subsequent notices can be served. Petitioner challenged notices under Sections 148A(b) (dated 24.01.2023), 148A(d) (08.03.2023), consequential Section 148 (09.03.2023) and Section 142(1) (20.09.2023) for AY 2016-17. Court noted notices were not served by email or postal; revenue relied on affidavit stating petitioner had not registered email and postal return had remark 'left'. Court found petitioner had changed address but not informed the Income-Tax Department or updated PAN, and held no fault lay with revenue for non-service. Order: (i) the order under Section 148A(d) dated 8.3.2023 and notice under Section 148 dated 9.3.2023 and consequent notice under Section 142(1) dated 20.9.2023 'are quashed'; (ii) respondents directed to serve future communications at the address and email furnished by petitioner; (iii) petitioner accepted service of Section 148A(b) notice and must file objections within four weeks of uploading of this order; respondents to dispose objections within a further four weeks; petitioner shall not plead limitation from 24.1.2023 until upload; (iv) petitioner to apply to Income-Tax Department to update address and email. No costs.
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