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TMI Blog2024 (11) TMI 1094X X X X Extracts X X X X X X X X Extracts X X X X ..... essment order framed u/s 147 read with Section 144 of the Act dated 23.02.2023. 1.1. The brief facts of the case of the appellant are that the assessee, a retired person of Group-D staff of PWD Department, Government of West Bengal, do not have any taxable income and he did not register his PAN at I.T. Portal. The assessee did not file any income tax return for the AY 2014-15 as his income remained below taxable limit. The Assessing Officer (hereinafter referred to as ld. 'AO') issued notice u/s 133(6) of the Act on 29.08.2016 on the basis that the Department was in possession of information regarding transaction made by the assessee in immovable property in the F.Y. 2013-14. It is alleged by the ld. AO that even after various remi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aining a copy of the sale deed from the office of the Additional District Sub-Registrar wrongly added back the entire stamp duty value of the sold property for Rs. 16,83,600/-. The ld. Counsel for the assessee further submits that it is apparent from the order of the ld. AO that ld. AO had signed the notice u/s 148 of the Act on 31.03.2021 but it was not issued on 31.03.2021 rather the notice was served on the assessee on 28.12.2021 that is much after the due date of the limitation that is bad in law. He has cited the following decisions: a) Ardent Steel Ltd. vs. ACIT (2018) 405 ITR 422 (Chhattisgarh) b) Kanubhai M. Patel vs. Hiren Bhatt (208) 334 ITR 25 (Guj.) c) Daujee Abhushan Bhandar P. Ltd. vs. Union of India, Writ Tax No. 78 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent was sought to be re-opened beyond four years. Therefore, all the conditions under Section 148 of the Act, 1961 for re-opening the assessment beyond four years are required to be satisfied." 2.1. Hon'ble Calcutta High Court in the case of Jay Shree Tea & Industries Ltd. vs. DCIT reported in 245 ITR 0567 has further held that- "Considering the observations of their Lordships before issue of notice under section 148, if he wants to issue notice after 4 years from the assessment years, the Income Tax Officer has to satisfy himself that there was an escapement of income to tax in the assessment order and secondly, that the assessee has failed to disclose fully and truly all material facts for assessment of his income." 2.2. In the pres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ression "shall be issued" would mean to send out to the place in the hands of the proper official for service. After issuing notice and after due dispatch, it must be placed in hands of the serving officer like the post office by speed post or by registered post etc., by which the officer issuing notice may not have control over the said notice after issuance of the said notice. It must be properly stamped and issued on the correct address to whom it has been addressed. Mere signing of notice cannot be equated with the issuance of notice as contemplated under Section 149 of the IT Act." In the case of Daujee Abhushan Bhandar P. Ltd. (supra): "29. Thus, considering the provisions of Section 282 and 282 A of the Act, 1961 and the provisio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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