2022 (3) TMI 1232

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....by the assessee is directed against the order dated 19-08-2019 passed by the CIT(A)-9, Pune, in relation to the assessment year 2011-12. 2. The first issue raised in this appeal is against non-issuance of notice u/s. 148 of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'). 3. Briefly stated, the facts of the case are that from the scrutiny proceedings u/s. 143(3) of th....

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....emand report from the AO. The AO, after verifying the records, submitted a report dated 19.08.2015 informing that notice issued u/s. 148 was not on record. He however, emphasized that the participation of assessee in the re-assessment proceedings evidenced that notice u/s. 148 was issued. The Ld. CIT(A), in para 9.1 of his order, observed that section 292BB of the Act would come to the rescue of t....

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....ceedings etc., it shall be deemed that any notice under any provision of this Act, has been duly served upon him in time and such assessee shall be precluded from taking any objection in any proceeding that the notice was not served upon him; or was not served upon him in time; or was served upon him in an improper manner. It is clear from the language of the section that the same deals with only ....

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....Ld. CIT(A) on the provisions of section 292BB is misplaced because the said section only stipulates that participation in the assessment proceedings/reassessment proceedings would be deemed as a proper service of notice. This section does not deal with the issuance of the requisite notice. The Hon'ble Supreme Court in the case of CIT vs. Laxman Das Khandelwal (2019) 417 ITR 325 (SC) has held t....