TaxTMI 
TaxTMI 
2012 (3) TMI 261
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....) dated 10.9.2010 and 15.6.2011 respectively, passed by the Income tax Appellate Tribunal, Amritsar Bench, Amritsar (for brevity, 'the Tribunal') because common question of law and facts are involved in these appeals. 2. Facts of these appeals may first be noticed. ITA No. 85 of 2011: 3. The assessee-respondent during the relevant assessment year 2006-07 has been doing the business of Bucks and Quickies (Agencies). On 10.1.2007, the assessee-respondent filed his return declaring an income of Rs. 2,48,660/-, which was processed by the Assessing Officer under Section 143(1) of the Act. The case was taken up for scrutiny and a notice under Section 143(2) of the Act was issued on 26.10.2007. The Assessing Officer also issued other statuto....
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....ss an assessment order under Section 143(3) of the Act, service has to be effected by the Assessing Officer within 12 months of the end of the month in which the return was filed. The CIT (Appeals), Jalandhar, set aside the order dated 19.12.2008, passed by the Assessing Officer (A-2). 5. Feeling aggrieved, the revenue-appellant filed an appeal before the Tribunal. The Tribunal has found that the notice dated 26.10.2007 under Section 143(2) of the Act was sent to the assessee-respondent on the address i.e. 'M/s Chhabra Agencies, Attari Bazar, Jalandhar City', whereas in the return filed by him the address given was '8, G.T.B. Nagar extension, Jalandhar'. No evidence has been placed on record showing that the said notice was delivered on ....
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....challenged the order dated 28.12.2007 by filing an appeal before the Commissioner of Income Tax (Appeals), Jalandhar. Initially the ground of service of notice under Section 143(2) of the Act was not pleaded in the grounds of appeal. However, during the course of the proceedings before the CIT (A), an additional ground was taken that the assesseerespondent was not served the notice under Section 143(2) of the Act within the prescribed period of limitation. On 22.3.2010, the CIT (A), Jalandhar, allowed the appeal of the assessee-respondent by holding that there is no evidence of service of notice under Section 143(2) of the Act upon the assessee-respondent within the prescribed period. The CIT (A) has noticed that though there was a mention ....
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.... per Section 143(2)(ii) of the Act, which requires that the notice has to be served on the assessee after the expiry of twelve months from the end of the financial year in which the return is furnished. Section 27 of the General Clauses Act, 1897, explains the meaning of 'service' by post and reads as under: "27. Meaning of service by post.- Where any Central Act or Regulation made after the commencement of this Act authorizes or requires any document to be served by post, whether the expression "serve" or either of the expressions "give" or "send" or any other expression is ITA Nos. 85 and 287 of 2011 (O&M) 6 used, then, unless a different intention appears, the service shall be deemed to be effected by properly addressing, pre-paying a....
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....on Mills (P) Ltd. v. Union of India and others (CWP No. 18193 of 2011, decided on 27.9.2011). The Division Bench in the said case has interpreted the expressions 'serve' and 'issue' in the light of the judgments of Hon'ble the Supreme Court rendered in the cases of Banarsi Devi v. The Income Tax Officer, District IV, Calcutta, AIR 1964 SC 1742; Collector of Central Excise, Madras v. M/s M.M. Rubber and Co., Tamil Nadu, 1992 Supp (1) SCC 471; Bhagwandas Goverdhandas Kedia v. Girdharilal Parshottamdas & Co., AIR 1996 SC 543; State of Punjab v. Khemi Ram, AIR 1970 SC 214; Assistant Commissioner of Income Tax v. Hotel Blue Moon, (2010) 3 SCC 259; Kunj Behari v. Income Tax Officer, District-II (VI), Amritsar, 1983 (139) ITR 73; Commissioner of S....