2023 (11) TMI 132

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....onvenience, the relevant parts of the order dated 10.03.2023 are extracted hereafter: 1. This appeal is directed against the order dated 21.08.2022 passed by the Income Tax Appellate Tribunal [in short, "Tribunal"] concerning Assessment Year (AY) 2007-08. 2. The short point which arose for consideration before the Tribunal was as to whether the finding returned by the Commissioner of Income Tax (Appeals) [in short, "CIT(A)"], that the notice under Section 148 of the Income Tax Act, 1961 [in short, "the Act"] had not been served on the correct address of the respondent/assessee, was correct. 3. The Tribunal, via the impugned order, noted that the CIT(A) had called for the remand report and had also examined the rec....

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....ngs were initiated upon receipt of information from the Investigation Wing via communication dated 07.05.2012. The communication is also suggestive of the fact that efforts were being made at this juncture to trace the address and PAN of the respondent/assessee to recover the outstanding demand. 6. Mr Ruchir Bhatia, Senior Standing Counsel, who appears on behalf of the appellant/revenue, says that since the address in the PAN data base had not been changed by the respondent/assessee, the notice issued under Section 148 of the Act was valid in the eyes of law. 6.1 In support of his submission, Mr Bhatia has relied upon the judgment of the Supreme Court rendered in Principal Commissioner of Income Tax, Mumbai v. I-Ven Intera....

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.... court the record that was made available to the Income Tax Appellate Tribunal [in short, 'Tribunal']. 3. It was on this plea that the matter was not closed on 10.3.2023. 4. The appellant/revenue has not filed the record that was made available to the Tribunal. 5. According to us, insofar as the facts recorded by the Commissioner of Income Tax (Appeals) [CIT(A)] and the Tribunal insofar as the service of the notice on the respondent/assessee is concerned, are not in dispute. 6. As noted on 10.03.2023, the respondent/assessee was not served with a notice under Section 148 of the Income Tax Act, 1961 [in short, 'the Act']. 7. The assessment order was passed by the Assessing Officer (AO) despite being made aware of the fact that....