9911796707
TMI Blog2021 (1) TMI 56X X X X Extracts X X X X X X X X Extracts X X X X ..... es the whole reassessment proceedings and consequential asstt. order as without jurisdiction, illegal and unsustainable in law. 2. That the impugned asstt. framed in the name of company vide order Dtd.26.12.17 is nonest and un-enforceable in law as the assessee company did not exists as on that date on account of its name being struck off from the register of members w.e.f. 30.06.17. 3. That in the absence of providing reasons of reopening and thereby denying the opportunity of objecting the reopening, makes the whole proceedings illegal and unsustainable in law. 4. That under the facts and circumstances the initiation of proceedings u/s.147 / 148 is unsustainable in law and without jurisdiction, mechanical, without application of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .02.2017 and sent by speed post at the available address but the same is returned back with postal remarks 'no such person". Later, various notices as required by law were also issued but no one attended the assessment proceedings, in spite of notice issued to the Director of the assessee company. The matter was getting barred by limitation on 31.12.2017 and assessee has also not filed any return in compliance of the notice issued under section 148 of the Act. The AO completed the assessment under section 147 / 144 of the Act on the basis of evidence available with him and made the addition of Rs. 29,05,378/- as unexplained credit under section 68 of the I.T. Act, vide order dated 26.12.2017. Aggrieved by the same, assessee filed an appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... attempt was made to get served either through affixture or even residence of the Directors of service of notice under section 148 of the Act on the assessee should be in accordance with section 282(1) of the Act read with order (V) Rule 12 to Rule 17 of CPC and order III Rule (6) CPC. Learned counsel for the assessee further argued that section 282 of the Act provides the mode of service as by post, by courier, in manner as provided in the CPC, in the form of any electronic records or as provided by the board. In this case, the prescribed procedure for service of notice has not been adopted by the Assessing Officer according to the aforesaid Rule therefore, the assessment framed by the Assessing Officer is illegal and liable to be cancelled ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al. As clear from the assessment records, the notice under section 148 of the Act was issued on 31.01.2017 are received back as unserved with postal remarks 'no such person'. 8. I have perused the assessment order and the provision of section 282(1) of the Act read with order (V) Rule 12 to Rule 17 of CPC and order III Rule 6 CPC especially the order V Rule 12 to 17 of CPC which provides the manner and procedure of service of summons etc,. In my view, the AO has not made any attempt to serve the assessee by affixture or any other manner as prescribed under the aforesaid provision of law in my view that no notice under section 148 of the Act has been served upon the assessee and the assessment framed in absence of this notice is illegal in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... year 2010-11 on the following grounds:- 1. That the initiation of penalty proceedings vide issuance of 1st notice Dtd.14.12.17 /26.12.17 and finalizing these proceedings vide penalty order Dtd.28.06.18, both, initiation as well as completion done in the name of assessee company on the dates when the assessee company was not in existence on account of striking off its name from the register of members by ROC makes the initiation as well as the impugned penalty order without jurisdiction, illegal, invalid and unsustainable in law. 2. That the show cause notices are fatally defective for not specifying the charge as to whether for concealment of income or for furnishing inaccurate particulars of income, making the initiation as well as wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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