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TMI Blog2010 (12) TMI 910X X X X Extracts X X X X X X X X Extracts X X X X ..... sessment notice under Section 148 in the status of HUF, he could not take a plea that the notice issued by the assessing officer did not disclose the status of the assessee and was, thus, invalid - Thus,answered in favour of the Revenue and against the assessee. - 15 of 2000 - - - Dated:- 6-12-2010 - MR. JUSTICE ADARSH KUMAR GOEL, MR. JUSTICE AJAY KUMAR MITTAL, JJ. Mr. Sukant Gupta, Standing Counsel for the Revenue Mr. Salil Kapoor, Mr. Saurabh Kapoor and Mr. Ankit Gupta, Advocates for the respondent. AJAY KUMAR MITTAL, J. This order will dispose of three References, Income Tax Reference Nos. 15 to 17 of 2000 as the same question of law is involved therein. The facts have been taken from Income Tax Reference No. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the capacity of HUF may be treated as return filed in compliance to notice under Section 148 dated 18.3.1985. Ultimately, assessments were completed under Section 144 read with Section 147, but the same were challenged by the assessee before the appellate authority on the ground that the notices issued under Section 148 did not specify the status of the assessee. The plea raised, in other words, was that it was not discernible from the notices, whether the notices under Section148 had been issued to the assessee in his individual capacity or in the capacity of HUF. The appellate authority held that the assessment had been completed in the status of HUF correctly. The Tribunal, however, cancelled the assessments by holding that the notic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that it was not a defect which could not be cured under Section 292B of the Act, and the reassessment proceedings had been validly initiated. It was also argued that no prejudice has been caused to the assessee by issuance of notice in which there was no specific mention of the status of the assessee. Reliance was placed on the judgments in Swaran Kanta v. Commissioner of Income Tax, (1989) 176 ITR 291 (Pb. Hr.) and Deoria Oxygen Company v. Commissioner of Income Tax, (2007) 210 CTR Reports 509. Controverting the above submissions, learned counsel for the assessee submitted that the defect in the notice under Section 148 for re-assessment was a jurisdictional defect which could not be cured under Section 292B of the Act by the Revenue. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er proceeding shall be rendered invalid merely on account of any mistake, defect or omission where the return, assessment, notice, summons or other proceeding in substance and effect are in conformity with or according to the intention and purpose of the Act. By incorporating this provision, it has been made clear that purely technical objections carrying no substance shall not come in the way of validity of assessment proceedings etc. In other words, minor defects or irregularities in the circumstances aforesaid, would not negate the validity of the proceedings initiated by the assessing officer and the assessee would not be able to raise technical or venial defects in this regard. It has been recorded in the assessment order that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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