Assessee never filed return of income as she did not have any taxable income. AO issued reopening notice which was dispatched for delivery through post. The postal authorities returned the notice with a remark \u2018left\u2019. AO did not take any further steps and carried on assessment and made additions to assessee\u2019s income. High Court \u00a0\u00a0held that where delivery of notice could not be made at address of assessee available in PAN database, communication had to be delivered at address available with banking companies. Service of notice was not complete inspite of department having access to assesseee\u2019s bank account. Hence, impugned reassessment order making additions to income of the assessee was unjustified and impugned notice and order are set aside. (AY.2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 148 : Reassessment \u2013 Notice \u2013 Notice sent at address available in PAN database returned \u2013 Communication had to be delivered at address of assessee available with banking company \u2013 No service of reopening notice \u2013 Order making additions unjustified. [S. 147, 282 , R, 127 , Art .226 ]<\/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_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9091","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2mD","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9091","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=9091"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9091\/revisions"}],"predecessor-version":[{"id":9092,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9091\/revisions\/9092"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=9091"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=9091"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=9091"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}