Reassessment under s.148A held valid; s.69 additions totaling Rs.7,00,000 deleted after acceptable contemporaneous explanations for property investmen...
Adjudication set aside; Rule 9 valuation based on internet engineer report quashed for Rule 3(4) non-compliance; Section 138B cross-examination requir...
ITAT held that the assessment orders dated 29.12.2017 are barred by limitation and void ab initio. The Department failed to discharge the burden of proving dispatch within the statutory period under s.153B, producing only a speed post slip dated 01.01.2018 and no dispatch register entries or postal booking receipts. Service effected via a notice server on 09.01.2018 to an unrelated third party was held irregular and not a valid service in law, contrary to s.282 and Rule 127 of the Income-tax Rules. In consequence, the impugned assessment orders were invalidly issued/served and the appeals of the assessee were allowed.
ITAT held that the assessment orders dated 29.12.2017 are barred by limitation and void ab initio. The Department failed to discharge the burden of proving dispatch within the statutory period under s.153B, producing only a speed post slip dated 01.01.2018 and no dispatch register entries or postal booking receipts. Service effected via a notice server on 09.01.2018 to an unrelated third party was held irregular and not a valid service in law, contrary to s.282 and Rule 127 of the Income-tax Rules. In consequence, the impugned assessment orders were invalidly issued/served and the appeals of the assessee were allowed.
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