TaxTMI 
TaxTMI 
2019 (10) TMI 785
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....t and profit and loss account. The return was processed under Section 143(1) of the Income Tax Act, 1961 (hereinafter referred to as the '1961 Act'). That a notice under Section 143(2) of the 1961 Act was issued to the respondent-assessee on 05.10.2007. The notice was sent at the assessee's address available as per the PAN database. That a further opportunity was provided to the assessee vide notice under Section 143(2) of the 1961 Act on 25.07.2008. The said notice was also issued to the assessee at the available address as per the PAN database. That thereafter, further notices under Section 142(1) of the 1961 Act were issued to the assessee on 23.01.2008, 25.07.2008 and 05.10.2008 along with questionnaires calling for various details and were duly served on the respondent-assessee company. In response to the said notice, the representative of the company appeared on 28.11.2008 and 04.12.2008. The assessee participated in the proceedings before the Assessing Officer. However, the assessee challenged the notice under Sections 143(2) and 142(1) of the 1961 Act on the ground that the said notices were not served upon the assessee as the assessee-company never received those notices a....
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....t to change of address. It is submitted therefore that notice under Section 143(2) of the 1961 Act was sent to the assessee on the available address as per the PAN database. It is submitted therefore that once notice under Section 143(2) of the 1961 Act was issued and sent to the assessee on the available address as per the PAN database, it can be said to be a sufficient compliance of the relevant provisions of the 1961 Act, more particularly Section 143(2) of the 1961 Act. 4.2 It is further submitted that as such the High Court has not properly appreciated the fact that the alleged communication dated 06.12.2005 from the respondent-assessee to the Assessing Officer intimating new address of the assessee was never received by the Assessing Officer. It is submitted that even today also the assessee is not in a position to produce the said communication. It is submitted therefore the respondent-assessee has failed to prove that the alleged communication dated 06.12.2005 was, in fact, sent to the Assessing Officer, intimating about new address. 4.3 It is further submitted by the learned Advocate appearing on behalf of the Revenue that, as such, the learned C.I.T (Appeals) has heav....
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....urther submitted that the Assessing Officer was in the knowledge of the new address, which is evident from the fact that the Assessment Orders for A.Y 200405 and A.Y. 200506 were sent at the new address. 5.3 Relying upon the decision of this Court in the case of Assistant Commissioner of Income Tax v. Hotel Blue Moon reported in (2010) 3 SCC 259, it is submitted by the learned Senior Advocate for the assessee that as held by this Court the issuance of the notice under Section 143(2) of the 1961 Act within the time prescribed in the proviso to Section 143(2) of the 1961 Act is must and mandatory. It is submitted that therefore when it was found that notice under Section 143(2) of the 1961 Act was not served upon the assessee within the time prescribed in the proviso to Section 143(2) of the Act, the assessment order was bad in law and the same was rightly set aside by the learned C.I.T (Appeals), confirmed up to High Court. 5.4 Making the above submissions and relying upon the aforesaid decision of this Court, it is prayed to dismiss the present appeal. 6. We have heard the learned counsel for the respective parties at length. 6.1 At the outset, it is required to be noted th....
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....he proviso to Section 143(2) of the Act, the same can be said to be sufficient compliance of Section 143(2) of the 1961 Act. Once the notice is sent within the period prescribed in the proviso to Section 143(2) of the 1961 Act, in that case, actual service of the notice upon the assessee thereafter would be immaterial. In a given case, it may happen that though the notice is sent within the period prescribed, the assessee may avoid actual service of the notice till the period prescribed expired. Even in the relied upon case by the learned Senior Advocate for the assessee in the case of Hotel Blue Moon (supra), it is observed that the Assessing Officer must necessarily issue notice under Section 143(2) of the 1961 Act within the time prescribed in the proviso to Section 143(2) of the 1961 Act. Therefore, in the facts and circumstances of the case, the High Court is not justified in dismissing the appeal and confirming the orders passed by the learned C.I.T (Appeals) and the I.T.A.T. setting aside the assessment order solely on the ground that the assessment order is bad in law on the ground that subsequent service of notice upon the assessee under Section 143(2) of the 1961 Act was ....