{"id":64966,"date":"2026-10-07T10:30:15","date_gmt":"2026-10-07T05:00:15","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ravi-dilip-waghela-v-ito-mum-trib-www-itatonline-org\/"},"modified":"2026-10-07T10:30:15","modified_gmt":"2026-10-07T05:00:15","slug":"ravi-dilip-waghela-v-ito-mum-trib-www-itatonline-org","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ravi-dilip-waghela-v-ito-mum-trib-www-itatonline-org\/","title":{"rendered":"Ravi Dilip Waghela v. ITO Mum.)(Trib.) [www.itatonline.org]"},"content":{"rendered":"<div>\n<p>The assessee challenged the reassessment on the ground that notice under section 148 dated 27-03-2019 was never validly served. The notice sent to the Bandra address remained unserved and the subsequent affixture was made on a locked room at Sonam Apartment, Bhiwandi, without any material establishing that the assessee resided, carried on business or had any connection with the premises. The Department\u2019s own record indicated that the assessee did not reside there. It was only when the correct Vile Parle address and email were subsequently traced that the final show-cause notice dated 22-11-2019 was actually delivered, to which the assessee immediately responded and objected to the disputed PAN and earlier proceedings. The Tribunal held that affixture at an unrelated premises could not constitute valid service and that the objection raised before completion of assessment attracted the proviso to section 292BB. In the absence of valid service of the jurisdictional notice under section 148, the Assessing Officer could not assume jurisdiction to complete the reassessment under section 147. The assessment under section 144 read with section 147 was accordingly quashed and the additions of Rs.1,27,62,500 under section 69C and Rs.18,85,000 under section 68 could not survive.<b>.<\/b><strong>(AY. 2012-13) (ITA No. 1799\/Mum\/2025 dt. 21-09-2026)<\/strong><b><\/b><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>S.148: Reassessment \u2013 Validity of notice \u2013 Service of notice \u2013 Notice under section 148 affixed at an unrelated locked premises without establishing any connection of assessee with the premises \u2013 Departmental record itself indicated that assessee did not reside at the said address \u2013 Subsequent notices also returned with endorsement \u201cLEFT\u201d \u2013 Assessee objected to non-service before completion of assessment \u2013 Deemed service under section 292BB not applicable \u2013 Reassessment proceedings without valid service of jurisdictional notice under section 148 were invalid and assessment was quashed \u2013 Additions under sections 69C and 68 consequently deleted. [S. 68, 69C, 131, 144, 147, 282, 292BB, Rule 127.]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-64966","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gTQ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64966","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=64966"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64966\/revisions"}],"predecessor-version":[{"id":64967,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64966\/revisions\/64967"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=64966"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=64966"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=64966"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}