TaxTMI 
TaxTMI 
2019 (1) TMI 596
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....brief facts are that the assessee was a resident of WZ 1110, Rani Bagh, Shakur Basti, Delhi-110034. Her PAN returns for the assessment year 2010-11 (PAN No. AAGPK 5730M) also disclosed an e-mail ID. The return was processed and intimation received by the assessee in this regard. Subsequently, it appears that the assessee shifted her residence for the assessment year 2011-12, under the same PAN number, she filed the returns in Form ITR-V disclosing the changed address to be Flat No. 68, First Floor, Sandesh Vihar, Pitampura, Delhi. The same e-mail ID was reflected in this return as well. The concerned Assessing Officer (ITO Ward 25(2)) also continued to be same as reflected in this return. This position continued in respect of the succeeding....
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....d address and therefore, she was in the dark. A final notice was issued on January 15, 2015 proposing to pass an ex parte assessment order under section 144/147. Further, the assessment was completed on February 13, 2015. It was much later, i.e., upon issuance of an attachment order to satisfy the demand, raised by virtue of the reassessment under section 144/147 (by an order dated May 8, 2018) that the assessee became aware of these findings. The assessee urges that the entire reassessment proceedings were a nullity because the notice was never served upon her and rather the Assessing Officer instead of proceeding to comply with the provisions in respect of the notice (i.e. rule 127 by examining the PAN database or the subsequent year retu....
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....addresses (including the address for electronic mail or electronic mail message) to which a notice or summons or requisition or order or any other communication under the Act (hereafter in this rule referred to as 'communication') may be delivered or transmitted shall be as per sub-rule (2). (2) The addresses referred to in sub-rule (1) shall be- (a) for communications delivered or transmitted in the manner provided in clause (a) or clause (b) of sub-section (1) of section 282- (i) the address available in the PAN database of the addressee ; or (ii) the address available in the Income-tax return to which the communication relates ; or (iii) the address available in the last Income-tax return furnished by the addressee ; or....
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.... Criminal Investigation) under sub-rule (1) of rule 114D ; or (v) the address of the assessee as furnished in form No. 61A under sub-rule (1) of rule 114E to the Director of Income-tax (Intelligence and Criminal Investigation) or to the Joint Director of Income-tax (Intelligence and Criminal Investigation) ; or (vi) the address of the assessee as available in the records of the Government ; or (vii) the address of the assessee as available in the records of a local authority as referred to in the Explanation below clause (20) of section 10 of the Act. (b) for communications delivered or transmitted electronically- (i) e-mail address available in the Income-tax return furnished by the addressee to which the communication relates ; ....
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....o access the changed PAN database and going by the explanation of the Revenue, he merely mechanically sent notices at the old address. Even after issuing the reassessment notice, all succeeding notices under section 142(1), were sent to the old address. It was in these circumstances that the reassessment was completed on best judgment basis. 6. This court recollects the decision of the Privy Council in Nazir Ahmed v. King Emperor [1936] 38 Bom LR 987 (PC) which had been followed subsequently in several Supreme Court rulings that where the law mandates doing something in a particular manner, that is the only manner permissible in law and no other mode can be considered legal. Therefore, the Assessing Officer was circumscribed and bound by t....