Case Law Details
Praveen Kumar Vs ITO (Madras High Court)
The Madras High Court recently made a ruling in the case of Praveen Kumar Vs. ITO, setting a significant precedent regarding the issuance of notices under Section 148 of the Income Tax Act. The court held that a second notice under section 148 of Income Tax Act need not be issued, if the service of notice under Section 148 on the petitioner is already been completed even at first instance means.
In the case, the petitioner, Mr. Praveen Kumar, challenged the order of re-assessment on the grounds that the notice under Section 148 was not issued/served in the appropriate manner. The petitioner had not filed a return of income for the assessment year (AY) 2012 – 13, either original or in compliance with notice under Section 148, nor did he respond to the notices sent.
However, the court found that the notice under Section 148, sent on 30.03.2019, was duly documented in the postal register, thus confirming the service completion. Another notice was sent on 31.07.2019, received by ‘A.Lakshmi,’ whose identity was questioned by the petitioner. However, the court ruled that this was irrelevant as the first notice had already been served.
The Madras High Court dismissed the petition, ruling that a second notice under Section 148 of the Income Tax Act was not necessary if the first notice was already served. The court further stated that if the petitioner files an appeal within two weeks, it will be entertained by the Registry of the first Appellate Authority without reference to limitation but ensuring compliance with all other aspects.
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