TaxTMI 
TaxTMI 
2022 (7) TMI 439
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....1961, as amended w.e.f. 1st April, 2021, was not in accordance with Section 282 of the Income Tax Act, 1961 read with Rule 127 of the Income Tax Rules. The petitioner could not get a chance to respond to the notice and as a result the order in terms of Section 148 A (d) has been passed (Annexure-1). Reassessment notice under Section 148 has also been issued. Petitioner has approached this Court after issuance of the notice under Section 148 for reopening of assessment proceedings. For proper appreciation of the case of the petitioner Section 282 of the Income Tax Act, 1961 and Rule 127 are quoted hereunder: "[282. Service of notice generally. - (1) The service of a notice or summon or requisition or order or any other comm....
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....eferred 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 (iv) in the case of addressee being a company, address of registered office as available on the website of Ministry of Corporate Affairs: Provided t....
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....essment year 2020-21, which contains the personal information of the assessee with the Email address-1 sdy.articles @ gmail.com. The second Email address is missing. Annexure 8 to the rejoinder affidavit is the Company's Master data available on the web portal of the Ministry of Corporate Affairs, where its Email Id is [email protected]. PAN details of the petitioner is at Annexure 3, which contains two Email addresses- [email protected] and Pasari.Rupak@ gmail.com. Section 148 A introduced by Finance Act, 2021 and brought into force w.e.f. 1st April, 2021 reads as under: "148A. The Assessing Officer shall, before issuing any notice under section 148,- (a) conduct any enquiry, if required, with the prio....
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.... shall not apply in a case where,- (a) a search is initiated under section 132 or books of account, other documents or any assets are requisitioned under section 132A in the case of the assessee on or after the 1st day of April, 2021; or (b) the Assessing Officer is satisfied, with the prior approval of the Principal Commissioner or Commissioner that any money, bullion, jewellery or other valuable article or thing, seized in a search under section 132 or requisitioned under section 132A, in the case of any other person on or after the 1st day of April, 2021, belongs to the assessee; or (c) the Assessing Officer is satisfied, with the prior approval of the Principal Commissioner or Commissioner that any books of ac....
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....vailable in the ITR furnished by the addressee to which the communication relates i.e. 2018-19 in the present case, which the petitioner has for reasons best known to him chosen not to annex to the writ petition. The petitioner has also not annexed the ITR of 2021-22 to show that the Email address available in his ITR of 2020-21, i.e page 13 of the counter affidavit, was changed. Rule 127 (2) (b) (iv) provides that such communication can be delivered or transmitted electronically on any e-mail address made available by the assesse to the Income Tax Authority or any person authorized by such Income Tax Authority. 6. Learned counsel for the Department has submitted that the notice was also posted on the dedicated account of the petitioner ....