9911796707
TMI Blog2023 (4) TMI 695X X X X Extracts X X X X X X X X Extracts X X X X ..... or short 'Act 1961'). The facts as stated in the petition are that respondent No. 1 signed a notice dated 20.03.2022 (Annexure P-1) stating that he has some information in possession that certain income with respect to Assessment Year 2018-2019 has escaped assessment, within the meaning of Section 147 of Act 1961, after taking approval from respondent No. 2 on 19.03.2022. A notice under Section 148 A (b) of Act 1961 was served upon the petitioner on 26.03.2022 (Annexure P-2) by respondent No. 1. This notice was in fact served on the son of the petitioner after contacting him over a phone call and obtaining email-ID. Respondent No. 1 proceeded to pass an order on 01.04.2022 (Annexure P-3) under Section 148 A (d) of Act 1961 after seeking a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Year 2018-19, on 25-9-2018. The books of the petitioner were duly audited as per section 44AB of the Act. On 25-3-2022, a notice under clause (b) of section 148A of the Act was issued to the petitioner calling upon him to show-cause as to why notice under section 148 of the Act be not issued for the reasons stated in annexure to the notice dated 25-3-2022, In this notice the petitioner was directed to ensure compliance on or before 28-3-2022. Even before lapse of seven days' time from 25-3-2022, on 31-3-2022 itself the Assessing Officer passed an order under section 148A(d) of the Act whereby inter alia it has been ordered that the case of the Assessee is a fit case for issuance of notice under section 148 of the Act for the Assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... address listed in the PAN database is sufficient compliance of issue of notice, and that in the absence of any specific intimation to the Assessing Officer, the Assessing Officer would be justified in sending notice at the available address mentioned in the PAN Database. Reference has further been made to judgment of Hon'ble the Supreme Court of India in a case of C.C. Alavi Haji vs. Palapetty Muhammed, reported as 2007 (6) SCC 555 wherein it has been held as under:- "Section 27 gives rise to a presumption that service of notice has been effected when it is sent to the correct address by registered post. In view of the said presumption, when stating that a notice has been sent by registered post to the address of the drawyer, it is unnec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w the context of disciplinary enquiries and orders of punishment imposed by an employer upon the employee):... (3) In the case of violation of a procedural provision, the position is this: procedural provisions are generally meant for affording a reasonable and adequate opportunity to the delinquent officer employee. They are, generally speaking. conceived in his interest. Violation of any and every procedural provision cannot be said to automatically vitiate the enquiry held or order passed. Except cases falling under- 'no notice'. 'no opportunity' and 'no hearing categories, the complaint of violation of procedural provision should be examined from the point of view of prejudice, viz., Whether such violation has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 39;ble the Supreme Court in the case titled as Banarsi Devi Vs. Income = Officer, Calcutta, reported as [1964] 53 ITR 100 (SC) has held that wider meaning of the word "issued" must be accepted. The Hon'ble Allahabad High Court in the case titled as Sri Niwas Vs. Income Tax Officer, reported as [1956] 30 ITR 381 (All.) has also interpreted the word "issued" to mean "served". The procedure to be followed upon receipt of the Notice came to be considered by the Hon'ble Supreme Court in the case titled as GKN Driveshafts (India) Limited Vs. Income Tax Officer and Others, reported as [2003] 259 ITR 19 (SC) wherein it has been held as under:- "However, we clarify that when a notice under Section 148 of the Income Tax Act is issued, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the petitioner was having the knowledge of notice on 26.03.2022 and she has not given any reply to the said show cause notice. Thus, the impugned order came to be passed on the 7th day i.e on 07.04.2022. The notice has been sent at the address given on the PAN Data base. The Assessing Officer initiated the proceedings in accordance with Section 148A read with Section 149/151. The approval of specified authority as per Section 151 of Act 1961 was obtained at every stage. The petitioner chose not to file reply to the notice and hence the notice issued on 20.03.2022 through speed post at the address given on the PAN Data base was sufficient to return a finding that the respondents had served the notice at the correct address. Moreover, petit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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