TaxTMI 
TaxTMI 
2015 (6) TMI 897
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....rvice of notice by affixture had been casually dealt with ignoring the submissions as well as reliance placed on various judicial authorities. 3. That the CIT(A) merely relied upon the remand report of Assessing Officer wherein he stated that service by affixture was valid service without considering the facts of the case and written submissions. 4. That the alleged service of notice u/s 148 by affixture was against the provisions contained in Section 282 of the IT Act, 1961 as well as provisions contained in Order 5 Rule-17 of the Civil Procedure Code 1908. 5. That the CIT(A) was unjustified in holding that the proceedings initiated u/s 148 cannot be said to be invalid. 6. That the CIT(A) had not properly considered the written submiss....
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....stified and arbitrary may kindly be deleted. The assessment being bad in law as the initiation as well as service of notice u/s 148 and 142(1) by affixture being bad in law is liable to quashed and thus may kindly be quashed." 2. The facts of the present case are that the assessee is an individual. As we understand from the material available on record no return of income was filed voluntarily for the assessment year under appeal. The Income Tax Officer, Ward 26(2) New Delhi received information from DIT(Inv.) that the assessee had received amount of Rs. 3,30,000/- from one Mr. Shri Satish Kumar on 17.04.2002 through a cheque drawn on State bank of Patiala. The said Mr. Satish Kumar is alleged to be entry provider as per the investigations....
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....lly it was held by CIT(A) that the appellant had failed to discharge the onus that was lying on him as per the provisions of the Act and confirmed the addition. Aggrieved the present appeal filed before us. 4. It was argued on behalf of the appellant that there was no proper service of notice u/s 148 of the Act as well as notice u/s 142 of the Act and therefore, the assessment made consequent to such notice is not valid in support of this he has relied upon the following decisions:- i) The Hon'ble Punjab and Haryana High Court in the case of CIT Vs. Naveen Chander, 323 ITR 49 (P&H). ii) The Hon'ble Delhi High Court in the case of CIT Vs. Eshan (P) Ltd. (2012) 344 ITR 541 (Delhi). iii) CIT Vs. Mascompel India Ltd., (2012) 345 ITR 58 (Del....
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.....12.2008 received by the appellant on 06.12.2008. We fail to understand when the house was vacant in the month of January, 2008 how same person was residing at the same address in the month of December, 2008. This goes to prove that the appellant is determined to decline to accept the notice. We are further strengthened in taking the view by the fact that the appellant never brought on record as to how he had come to know of the passing of the assessment order against which he had pursued the legal remedies available under the Act within the stipulated time. In other words there was due service of notice u/s 148 upon the appellant by refusal. In this connection, the observations made by the Hon'ble Apex Court in the case of Har Charan Singh....
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....in [2004] 8 SCC 774 held that when a notice is sent by registered post and is returned with a postal endorsement 'refused' or 'not available in the house' or 'house locked' or 'shop closed' or addressee not in station', due service has to be presumed. Similarly, when the notice server affixed notice on the last known address with the remark that not available in the house, on the same analogy, it has to be presumed that notice was served properly. The case laws cited by the Ld. AR are of not any help in the facts of the case. 7. Having held that there was a proper service of notice u/s 148 of the Act, we shall now deal with the merits of the addition. The assessment came to be passed ex-parte for non compliance with the statutory notices u....