TaxTMI 
TaxTMI 
2026 (3) TMI 697
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....nor physically send by post, thus the jurisdiction assumed by the AO for concluding the assessment without ensuring service of the notices upon the assessee may kindly be held as bad in law, accordingly, it is requested to quash the reassessment order dated 26.3.2022 passed u/s. 147 r.w.s. 144. 2. That without prejudice to the grounds of appeal no. 1 raised above, it is objected that the AO is erred in concluding the assessment order under the un-amended provisions of section 147 valid upto 31.3.2021 without verifying the date when the preliminary section 148 jurisdictional notice uploaded in E-filing portal was viewed by the assessee and in the present case section 148 was uploaded on 30.3.2021, thus the date of viewing the section 148 notice may be on or after 1st April, 2021 accordingly the reassessment order dated 26.3.2022 passed under the unamended provisions of section 147 is vitiated in law and liable the quashed." 2.1 It was submitted that the above additional grounds of appeal are purely legal in nature and goes to the root of the matter and can be taken as additional grounds at any stage of proceedings and even before the ITAT for the first time and are emana....
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....n the E-proceedings Portal and neither served upon the assessee physically by post nor transmitted electronically by email. As none of the notices are served upon the assessee, no reply was filed before the AO during the assessment proceedings, hence, assessment was completed u/s. 147 r.w.s. 144 of the Act. It was further submitted that issue regarding service of the section 148 notice and other notices was raised before the CIT(A) and this ground was not adjudicated by the CIT(A) under the concept that relief was granted on merits and no need to adjudicate the grounds of appeal regarding service of notices. It was further submitted that the notice prescribed in section 148 of the Act for the purpose of initiating reassessment proceedings is not a mere procedural requirement but is a condition precedent to the validity of any reassessment made. Mere issuance of notice for income escaping assessment is not sufficient but its service on the assessee, that too, within the time frame envisaged under section 149 of the Act is necessary for a valid reopening of assessment. Reliance is placed on the following decisions wherein, it was held that mere issuance of notice u/s. 148 is not enou....
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....s PCIT ITA No. 39/RPR/2022 dated 21.6.2024. In view of above, it is submitted that section 148 notice dated 30.3.2021 and other notices are reflected in the E-proceedings portal, not served upon the assessee, thus, it is requested to quash the assessment order. 7. On the other hand, Ld. DR submitted that section 148(1) of the Act mandates only the issuance of notice for assuming jurisdiction to reopen an assessment. The statute consciously uses the expression "The Assessing Officer shall issue a notice" and does not employ the term "serve". Therefore, the assessee's argument that service of notice is a jurisdictional precondition is based on a misreading of the statutory provision. The contention of the assessee that the reassessment proceedings u/s. 147 are invalid on the ground that the assessment order does not specifically record the service of notice u/s. 148 is misconceived, legally untenable, and devoid of merit. It is further submitted that notice u/s. 148 dated 30.3.2021 was duly issued through the prescribed mode, i.e., the ITBA, which constitutes valid service in terms of section 282 of the Act. Mere absence of a detailed narration of service in the assessment orde....
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....he Hon'ble Delhi High Court in the case of Suman Jeet Aggarwal & Ors. Vs. ITO passed in WP (C) No. 10/2022 and other connected matter dated 27.10.2022 reported in [2022] 143 taxmann.com and other connected matter dated 27.10.2022 reported in (2022) 143 taxmann.com 11 (DHC) has discussed the entire procedure regarding communication of notices by the department to the assessee under provisions of section 282 of the Act from the said order, relevant Questions, observations and findings of the Hon'ble Delhi High Court applicable in the present case of the assessee is culled out as under:- "28. Question (V): whether upload of the Section 148 notice on the "My account" of the assessee on e filing portal is valid transmission under the Act of 1961? The Court has answered this in the negative, against the Department. 28.1 With respect to the notices falling under the Category 'D' dated 31st March, 2021 and digitally signed on 31st March, 2021 it has been stated that, they were not served on the assesses either by - email or post or by courier services as they were just uploaded on the e-filing portals of the assesses. It is the petitioners that no real time alert was rece....