TaxTMI 
TaxTMI 
2023 (8) TMI 592
X X X X Extracts X X X X
X X X X Extracts X X X X
....at the relief sought by way of prayer clause (d) is not pressed. 1.1 The statement of Mr Kantoor is taken on record. 2. We had heard the matter on 1107.2023, whereupon we had captured, broadly, the issue which arose for consideration in the present writ action. For the sake of convenience, the relevant parts of the order dated 11.07.2023 are set forth hereafter: "...2. This writ petition concerns Assessment Year (AY) 2014-15. 3. Inter alia the petitioner seeks to assail the assessment order, demand notice and the penalty notice of even date i.e., 31.05.2023. 4. The principal grievance of the petitioner, is that the jurisdictional notice has been issued in the name a different entity i.e., Apollo Pipes Limite....
X X X X Extracts X X X X
X X X X Extracts X X X X
..... No counter-affidavit has been filed. 6. Mr Menon says that insofar as the issue raised in the writ petition is concerned, it can be answered based on the record presently available with the court. In other words, Mr Menon submits that the response of the respondents/revenue is founded on the provisions contained in the Act. 7. What is not in dispute is that the notice dated 29.07.2022 issued under Section 148 of the Act contains the following errors: (i) First, the notice is directed to an entity going by the name "Apollo Pipes Limited", whereas the petitioner is "AVS Infrabuild Private Limited" [in short, "AVS"]. (ii) Second, the PAN indicated in the notice reads as: "AAACA1199D", whereas, concededly, the petition....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he AO to commence reassessment proceedings, and any defect in notice goes to the root of the jurisdiction of the Assessing Officer (AO). 10.1 In sum, Mr Kantoor submits that the aforesaid defects cannot be cured by the AO by taking recourse to Section 292B of the Act. 11. We have heard the learned counsels for the parties and examined the record. 12. As noted above, there are serious defects in the impugned notice, none of which are contested by the respondents/revenue. If these defects are excised, quite clearly, nothing will remain of the notice. 12.1 There are four serious errors in the notice (as noticed hereinabove); if all of them are excised, it would cease to be a notice which would bear the imprint of Section 148 of the....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rovisions of this Act shall, so far as may be, apply accordingly as if such return were a return required to be furnished under section 139..." 14.1 A plain reading of the aforementioned extract Section 148 would show that the AO, before making the assessment, reassessment or re-computation under Section 147 of the Act, is required to serve on the assessee a notice, along with a copy of the order passed, if required, under clause (d) of Section 148A of the Act. 15. Furthermore, as per the provision, the AO is required to call upon the assessee within a defined period, to furnish a return of his income or income of any other person, in respect of which he is assessable, under this Act during the relevant AY. The return filed is, in law....