2017 (2) TMI 582

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....f law for our consideration: " Whether on the facts and in the circumstances of the case and in law the Tribunal was justified in holding that the service of notice under Section 143(2) of the Income Tax Act on the earlier given address of the Assessee was barred by limitation of time when the same was served within the prescribed time limit as per the provision of Section 282 (1)(a) of the Income Tax Act?" 3. The respondent-assessee filed its return of income on 20th November, 2006 declaring its income as Nil wherein its address is mentioned as under :            " 81/83A, Mittal Court, 8th Floor, "A" Wing, Nariman Point, Mumbai400 021." On 23rd November, 2006 the respondent-assessee filed a communicati....

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.... the above notice the respondent-assessee on 13th December, 2007 had objected to the assessment proceedings for the subject Assessment Year on the ground that no notice under Section 143(2) of the Act has been served within the statutory period of 12 months as provided in proviso to Section 143(2) of the Act. Notwithstanding the above, on 9th September, 2010 the Assessing Officer consequent to the directions of the Dispute Resolution Panel passed an Assessment Order under Section 143(3) read with Section 144C(13) of the Act. 6. Being aggrieved with the order dated 9th September, 2010, the respondent-assessee filed an appeal to the Tribunal. The impugned order of the Tribunal allowed the assessee's appeal holding that in terms of Sectio....

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....n 143(2) of the Act was given to the post office on 30th November, 2007. Therefore the date of giving the notice to the post office on 30th November, 2007 should be taken as the date of service of the notice to the respondent-assessee and the scrutiny assessment proceedings for the subject assessment year cannot be considered to be time barred. 9. It is undisputed position before us that the notice under Section 143(2) of the Act which was handed over to the post office on 30th November, 2007 was incorrectly addressed i.e. it was addressed to the respondent-assessee's old office at Nariman Point, Mumbai. In terms of Section 282 of the Act as existing in 2007 a notice may be served on the person named therein either by post or as if it ....