2025 (7) TMI 1175

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....der has been passed without first serving on it the Show Cause Notice proposing variation to the returned income as mandated u/s 144B (1) of the Act. In this regard, the Petitioner has stated that it has filed due and complete replies to all the notices issued and served by the Respondent(s) on the correct/registered email addresses as per its return of income which are, [email protected] and [email protected]. However, it appears that the Show Cause Notice proposing variation was issued on the email address [email protected]. Since no reply could be filed by the Petitioner to the said Show Cause Notice proposing variation, an assessment order came to be passed whereby additions were made by the NFAC in line with the said Show Caus....

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....e sent and submitted that due and complete responses were sent to all the notices that were issued on the correct/registered email addresses of the Petitioner being [email protected] and [email protected] as reflected in its return for the relevant year. He further submitted that there is no reason why the most important Show Cause Notice proposing variation to the returned income should have been issued on the email address, [email protected], particularly when this was never given to the Respondents/Income Tax Department by the Petitioner. He further relied on the judgment of this Hon'ble Court in the case of Lok Developers V/S DCIT [(2023) 149 taxmann.com 93 (Bombay)] to submit that the service of a Notice u/s 148 even to a regi....

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....fusal to participate in a proceeding vitiated by valid service of notice. This Court in the case of Mrs. Chitra Supekar v. ITO [Writ Petition No. 15580 of 2022, dated 15-2-2023] has held that it was imperative for the AO to have checked if there was a change of address before initiating a proceeding; and that a valid service of notice under section 148 is a condition precedent lest it would be a jurisdictional error. 7. We accordingly quash and set aside the notice dated 28th March 2022, and all consequential proceedings including the show cause notice for proposed variation dated 25th March 2022 and assessment order u/s 144B r.w s.144. However, the respondent will be at liberty to proceed with the assessment after issuance of fresh noti....

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.... the impugned assessment order, the matter be remanded back to the Assessing Officer (NFAC) at the show cause notice stage. 5. We have heard the learned counsel for the parties and also perused the material on record. The primary grievance of the Petitioner is that the final assessment order being passed without first serving the Show Cause Notice proposing variation is bad in law. In this regard, it is apposite to refer to section 144B(1)(xii) of the Act which mandates that before making an assessment of income adverse to the returned income of the Assessee, service of a Show Cause Notice proposing variation to the returned income is mandatory before passing the final assessment order u/s 144B. Further in the affidavit in reply as filed b....