| COURT: | Bombay High Court |
| CORAM: | Akil Kureshi J, S. J. Kathawallla J |
| SECTION(S): | 147, 148, 282, Rule 127 |
| GENRE: | Domestic Tax |
| CATCH WORDS: | Reassessment, service of notice |
| COUNSEL: | Anupam Dighe, Chandni Tanna |
| DATE: | July 16, 2019 (Date of pronouncement) |
| DATE: | August 31, 2019 (Date of publication) |
| AY: | - |
| FILE: | Click here to view full post with file download link |
| CITATION: | |
| S. 148, 282, Rule 127: Mere issue of a s. 148 notice is not sufficient. Service is essential. If the postal authorities return the notice unserved, the Dept has to serve under Rule 127(2) using one of the four sources of address (such as PAN address, Bank address etc). The failure to do so renders the reassessment proceedings invalid (All imp judgements referred) | |
In terms of Rule 127 and in particular, sub-rule (2) therefore, having regard to the further proviso therein, the Department had to deliver the notice of reassessment at the petitioner’s address given by her to the bank where her account was maitnained. No such steps were taken. Service of notice, therefore, was not complete. In absence of service of notice before the last date envisaged under section 149 of the Act for such purpose, the Assessing Officer could not have proceeded further with the reassessment proceedings
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