AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
2017 (4) TMI 776
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....to the present Tax Appeal in nutshell are as under; [2.1] The assessee filed the return of income on 30/09/2008 declaring the total income at Rs. 31,879/-. The case of the assessee was selected for scrutiny with prior approval of CCIT, Baroda and accordingly notice under Section 143(2) of the Act was issued on 29/09/2009. However, it appears that notice dated 29/09/2009 was dispatched to the postal authority for speed post on 30/09/2009. Nothing is on record and even otherwise it is not the case on behalf of the revenue that the notice issued on 29/09/2009, which was given to the postal authority on 30/09/2009, was served upon the assessee on or before 30/09/2009. Even the said notice was served upon the assessee or not is also not on record as the acknowledgment of the notice under Section 143(2) of the Act is not available. It appears that thereafter notice under Section 142(1) of the Act dated 17/02/2010 was served upon the assessee and at that time it came to the knowledge of the assessee that the case of the assessee was selected for scrutiny. The assessee - Company raised objection before the Assessing Officer that the notice under Section 143(2) was not validly served withi....
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....ssessee's premises was sealed by the Hon'ble Gujarat High Court since 25/02/2009? (C) Whether the learned tribunal was right in law and on facts and circumstances of the case that notice under Section 143(2) of the Act was not served upon the assesee legally without appreciating the fact that the assessee was frequently changing its addresses and it did not intimate the Department regarding its change in addresses? (D) Whether the learned tribunal was right in law and on facts and circumstances of the case that notice under Section 143(2) of the Act was not served upon the assessee legally without appreciating the fact that the assessee had given such address on its return for the year under consideration which was sealed by the Hon'ble Gujarat High Court on 25/02/2009? (E) Whether the learned tribunal was right in law and on facts and circumstances of the case that notice under Section 143(2) of the Act was not served upon the assessee legally without appreciating the fact that the assessee did not prove the fact that the notice under Section 143(2) of the Act dated 29/09/2009 was issued beyond the time limit? [3.0] Shri K.M. Parikh, learned advocate has appeared on behalf....
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....the revenue has relied upon Section 27 of the General Clauses Act as well as the decision of the Hon'ble Supreme Court in the case of Banarsi Debi Vs. The Income-tax Officer, District IV, Calcutta reported in AIR 1964 SC 1742 and the decision of the Punjab & Haryana High Court dated 27/09/2011 passed in V.R.A. Cotton Mills (P) Ltd. Vs. Union of India and Others. Making the above submissions and relying upon the above decisions, it is requested to admit /allow the present Tax Appeal. [4.0] We have heard Shri K.M. Parikh, learned advocate appearing on behalf of the revenue at length. It is not in dispute that as per Section 143(2) of the Act, for the Assessment Year 2008-09, notice under Section 143(2) of the Act was required to be served within the period of six months i.e. on or before 30/09/2009. It is not in dispute that for the first time notice under Section 143(2) of the Act was issued on 29/09/2009 and in fact dispatched to the postal authority to serve the service upon the assessee on 30/09/2009. Nothing is on record and /or there is no acknowledgment received on record to show and /or suggest that in fact the notice under Section 143(2) dated 29/09/2009 was served upon th....
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....tion provided under Section 143(2) of the Act and reliance placed upon Section 27 of the General Clauses Act is concerned, it is required to be noted that in the facts and circumstances of the case, Section 27 of the General Clauses Act shall not be applicable and /or the same shall not be of any assistance to the revenue. There is no question of presumption of having been served the notice upon the assessee, when the notice itself was given /dispatched by the Assessing Officer on 30/09/2009 only. It is not believable that the assessee would have been served and /or presumed to have been served on 30/09/2009 itself. Identical question came to be considered by the Delhi High Court in the case of Nulon India Ltd. Vs. Income-tax Officer reported in [2010] 323 ITR 681 (Delhi). In the case before the Delhi High Court notice for assessment was sent by speed post on 30/10/2002 for the Assessment Year 2001-02 to the address mentioned in the return of income. The notice was redirected and was served at the redirected address on 06/11/2002. The learned tribunal held that the notice had been served within the prescribed period of limitation and the assessment made pursuant to the search was v....