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TMI Blog2006 (4) TMI 523X X X X Extracts X X X X X X X X Extracts X X X X ..... it denying the deduction under section 80-IA to the assessee. 2. In appeal No. 497, assessee has raised the following effective grounds :- "(1) That the learned CIT(A) has erred in law as well as on facts in holding that there was proper and valid service of notice under section 148 of the Income-tax Act, 1961 whereas no such notice was served on the assessee. (2) That the learned CIT(A) has erred in law as well as on facts in confirming the disallowance of deduction under section 80-IA wrongly made by the learned Assessing Officer." 3. Similar grounds have been raised in appeal Nos. 498 & 499/Chandi./05. As issues are common, for the sake of convenience, being disposed of by this common order. 4. Relevant facts briefly sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e objection of the assessee, assessment was completed denying the exemption under section 80-IA to the assessee. 5. In appeal before CIT(A), legal issue as well as issue relating to denial of deduction under section 80-IA was raised and learned CIT(A) while dealing with the issue of service of notice upholding that service of notice was done beyond doubt by the Assessing Officer, proceeded to dismiss the appeal of the assessee on the issue of service of notice as well as denying upholding the action of the Assessing Officer denying the deduction under section 80-IA. In holding the service of notice as proper and holding assessment proceedings as valid learned CIT(A) relied on the judgment of the Hon'ble Supreme Court in the case of Haji La ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t a notice dated 31-3-2001 after the expiry date 31-3-2001 and has just delivered the notice to someone and recorded signatures namely Mr. Vijay which is not resembling with the signatures of Mr. V.K. Verma, M.D. of the Company. Learned Authorised Representative also challenging the revenue authorities to produce any of the record which resembles the signatures of Mr.Vijay on the notice under section 148 with available assessment record with the department. Learned Authorised Representative argued that requirement of the section 148 was that notice should be issued and in this case, no evidence for issuance of notice as such has been produced by the department. Therefore, without adducing any evidence of the issuance of notice as such and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rised Representative argued that if a notice is issued but not properly served on the persons under section 282, then proceedings conducted thereafter are invalid ab initio. 7. Learned Departmental Representative on the other hand vehemently argued that notice has been issued on 30-3-2001 to the assessee and served upon to the assessee on 20-4-2001 and signatures recorded is that of Mr. Vijay Kumar Verma, MD of the Company. Learned Departmental Representative also referred to the affidavit by the notice server stating to have served the notice on the assessee. Learned Departmental Representative referred to the contents of affidavit wherein notice server has stated that notices were received on the counter in the hotel and the same were re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 292B no notice can be rendered invalid on technical grounds. 8. We have given our careful consideration to the rival contentions, gone through the orders of the authorities below and cited case laws by the learned Authorised Representative in this regard. We have also gone through the paper book and material produced before us and evidences. In this case altogether service of notice under section 148 as such has been challenged by the assessee since the stage of assessment. There is no denying the fact that as per the provision of section 148, proper notice has got to be issued for validly initiating of the re-assessment proceedings under section 147. This is a statutory notice and which is a pre-condition for initiation of the re-assessm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stating the event of service of notice, is also not beyond doubt as one cannot expect to memorize the events after four years but then there is no evidence also of issuance of notice as such. Assessee participated in the assessment proceedings only on the receipt of notice under section 142(1) and required the Assessing Officer provide the notice issued under section 148, which was so done by the Assessing Officer. Twin facts that there are no evidence for issuance of notices and signature of Mr. Vijay was not verifiable, only support the arguments of the learned Authorised Representative. Assessing Officer made out notice on 30-3-2001 only to save his wrong action. Argument of the learned Departmental Representative regarding applicabilit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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