2023 (2) TMI 1022

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....t Years (AYs) 2009-10 to 2015- 16, is whether service of notice by Speed Post on the last-known address amounts to valid service as per the provisions of the Income Tax Act, 1961 (Act). 2. The background facts for the purposes of the present appeal are that there was a search and seizure proceedings under Section 132 of the Act in the case of M/s. Shivom Minerals Ltd and group on 24th September, 2014. On the basis of the seized books of accounts, the case of the Respondent/Assessee was taken up for scrutiny for AY 2010-11. It is stated that during the course of search, certain incriminating documents were found and, thereafter assessment proceedings under Section 153C read with Section 143(3) for the said AY was completed accepting the inc....

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.... as under: "Where an assessee has appeared in any proceeding or cooperated in any inquiry relating to an assessment or reassessment, it shall be deemed that any notice under any provision of this Act, which is required to be served upon him, has been duly served upon him in time in accordance with the provisions of this Act and such assessee shall be precluded from taking any objection in any proceeding or inquiry under this Act that the notice was- (a) not served upon him; or (b) not served upon him in time; or (c) served upon him in an improper manner. Provided that nothing contained in this section shall apply where the assessee has raised such objection before the completion of such assessment or reassessment." 7. The above p....

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....appearance of a staff of such person in judicial custody before the PCIT should be taken to be the appearance by the Noticee/Assessee himself. 10. Two decisions have been relied upon by Mr. Chimanka in support of the plea that in the facts of the present case, it should be taken that the Assessee was properly served. The first decision, Commissioner of Income-Tax, Delhi-II, New Delhi v. Madhsy Films (P) Ltd. (2008) 301 ITR 69 (Delhi) was in a fact situation quite different from the one on hand. There, the question was whether for the purposes of Section 27 of the General Clauses Act, 1897 service by post should be deemed to have been affected properly by properly addressing pre-paying and posting by registered post, a letter at the last-kn....