AI Drafter 
TaxTMI 
TaxTMI 
2019 (1) TMI 596
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....in this regard on December 24, 2013. The 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 positi....
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....on 148(1) (i.e., on February 23, 2014, April 23, 2014, August 19, 2014 and December 30, 2014). Since the assessee did not and could not respond because the notices were sent to the old 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....
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....Rules, which prescribes mode of service of notices, summons, requisitions and other communications states as follows : "127. (1) For the purposes of sub-section (1) of section 282, the 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 d....
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.... defined in clause (9) of section 2 of the Insurance Act, 1938 (4 of 1938) ; or (iv) the address of the assessee as furnished in form No. 61 to the Director of Income-tax (Intelligence and Criminal Investigation) or to the Joint Director of Income-tax (Intelligence and 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 i....
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.... or the address available in the last income return filed by the addressee. The returns for the assessment years 2011-12 and 2012-13 had already been filed on February 22, 2012 and December 13, 2012 respectively, reflecting the changed address but with the same PAN and before the same Assessing Officer. The Assessing Officer omitted to 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....