Case Law Details
Sohan Lal Bhatoya Vs ITO (ITAT Amritsar)
The ld. Counsel pointed out that the notice of the ld. AO was not served in the address which is mention in the PAN data base. The mistake was also confirmed by the ld. AO himself in the order of assessment in para no. 6 and also in the cause title of the assessment order. The ld. AO also issued the notice by affixture that is also the defective service. There is no signature of the witness and when the record is available in the PAN data base the affixture of the notice is not required. We respectfully considered the order of Hon’able Supreme Court in the case of Principal Commissioner of Income-tax, Mumbaiv.I-Ven Interactive Ltd, [2019] 110 com 332 (SC)- Scrutiny notice issued to assessee under section 143(2) at address available as per PAN database was justified as change in address had not been intimated to Assessing Officer. Though the order of the apex court is in favour of the revenue, but the legal- parlance is directly indicated about the jurisdiction of issuance of notice. The entire assessment was itself erroneous and bad in law due to non-service of notice to the relevant address of the assessee. The ld. Counsel had not pressed the factual aspect of the assessee. We considered only the legal issue. Accordingly, the assessment order itself is void and liable to be quashed.
FULL TEXT OF THE ORDER OF ITAT AMRITSAR
The instant appeal of the assessee is directed against the order of Ld. Commissioner of Income Tax (Appeal)-1, Jalandhar, {in brevity theCIT(A)} bearing appeal no. 10327/16-17/CIT(A)-1/JAL, date of order 28.09.2018, order passed u/s. 250(6) of the Income Tax Act, 1961 (in brevity of the Act) for the Assessment year 2009-10. The impugned order was originated from the order of the ld. Income Tax Officer, Ward-1(4) Jalandhar, (in brevity the A.O) order passed u/s.144/148 of the Act, date of order 09.12.2016.
The assessee raised the following grounds which is as follows:
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