2025 (12) TMI 1572

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.... was the submission that the notice u/s.148 of the Act has been served by affixation. The ld. Sr. DR also drew my attention to the report of the ld. AO dated 24.03.2025, which reads as under :- 5. It was the submission that the notice has been served on affixation. Ld. AR submitted that the address mentioned in the notice issued u/s.148 of the Act as also in the report of service by affixation is wrong, insofar as the address is not 18 R.N. Mukherjee Road but it is 19 R.N. Mukherjee Road. It was the submission that the report of the service by affixation did not comply with the requirement of the Section 282 of the Act. The ld. AR further drew my attention the decision of the Hon'ble Supreme Court in the case of Ramendra Nath Ghosh (1971) 82 ITR 888 (SC), wherein the Hon'ble Supreme Court has categorically held that the notice can be served even by the method provided under Rule 17 of Order V of the Civil Procedure Code, 1908. The observations of the Hon'ble Supreme Court in this regard are as under :- 9. Rule 17 of Order V of the Civil Procedure Code reads: Where the defendant or his agent or such other person as aforesaid refuses to sign the acknowledgment, o....

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....en served on the assessee. Thus, the notice u/s.148 of the Act issued against the assessee is invalid and the reopening of the assessment u/s.147 of the Act is bad in law and stand quashed. Accordingly, the assessment framed u/s.144 of the Act in the case of the assessee stands quashed. 11. In the result, appeal of the assessee is allowed. Order dictated and pronounced in the open court on 09/07/2025. ============= Document 1 ITA: 2396/01/2019 3MG 21 REPORT OF SERVICE BY AFFIXATION I, Subir Kumar Karmakar, Inspector of Income Tax, attached to the Office of the Income Tax Officer, Ward-4(2), Kolkata declare that I received the notice under Sexction 148 of the Income Tax Act, 196.1 on 03.05.2016 for the assessment year 2009-10 to serve on M/s, Meconis Commotrodie PPE: 1.a. of 211, Eastun Building; 10, R. N. Mukherjee fond, Calcutta-700 001. That I tried to serve the aforesaldi notice personally on above mentioned assessee on 03.05.2016 between 12.45 P.M. to 1.15 P.M. but the assessee is not traceable at the given. address and as such I have served the above notice by anfixation on 08.05.2016 at 1.25 P.M. 83. (S. K. Karmakar ) Inspector of Income Tax Ward-....

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.... is satisfied on the reasons recorded by the I.T.O .; Werd-4(2), Kolkata -that it is a fit case for issue of notice -/s.148; Document 3 I. T. N. 5-50 पाबंती पर्ची TEAR OFF ACKNOWLEDGEMENT SLIP Poli- Wie Siunt / P. A. No. NÃO, NAABEND6968 ino algo Ve Tema / G. I. R. No. M/s Méjons commo frade Numa Address BaMildRUA 12 RING whherder * Notien u/s 148 datend 31/08/16 Received - Letter NO ... relating to the Agesament Year RADO-10 from ...... Nor Fourre- Served by sim, Signature of Addressce muitas / dated 25.16. * Daluta whichever is Inappropriate TO "Office of "the WAND 4 (2) , KOLKATA Dated : 31/03/2016 PAN : AABCH7 6960 to M/S MECONS CONNOTRADE PVZ LAD 211 EASTERY BUILDING 18 2 N MUKHERJEE BOND CALCUZZA NEST BENGAL 700001 "SPOIRECENCO GA APR 2016 3 Whereas I have reasons to believe that your income chargeable to tak Toy: the assessment yeer 2009-10escaped accesoxent within the meaning of Section 147 of the Income Tax Act, 1961. 2. I, therefore, propose to assess/re-assess the income for the said. assessment year and I hereby require ....

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....T-2 & Admn/SMC-Bench/Kol/2024-25/2648 dated 20.03.2025. Kindly refer to the above- In this regard it is to state that vide letter dated 20.03.2024, your good office had asked for evidence of service of notice u/s 148 along with relevant assessment record in the case of M/s Mecons Commotrade Pvt. Ltd. (AABCM7696Q) for AY. 2009-10. In this connection, it is to submit that as per the records, notice u/s 148 was issued on 31.03.2016 through Speed Post which was returned back to this office on 02.04.2016 being undelivered. Further, the notice was sent to the assessee by Notice Server, but the same was not delivered with remark "Not Found" by Notice Server on 02.05.2016. Again, the notice was tried to be served by Income Tax Inspector. As per the Inspector's report, the assessee was not traceable at the given address hence the notice was served by affixation on 03.05.2016. The details of service of notice is enclosed in assessment folder. As your good office has asked for assessment record in this case, the same is being forwarded for your kind perusal and necessary action. Yours faithfully संदीप Sandip Kumar ITO Ward 4(1), Kolkata Encl ....