Gulshan Vohra Vs ITO (ITAT Amritsar)
Material Facts
The assessee appealed against the order of the CIT(A), NFAC, affirming an assessment passed under Sections 147 read with 144 of the Income-tax Act, 1961 for Assessment Year 2012-13.
The assessee had filed a return of income on 22.02.2013 before ITO Ward-5, Amritsar, declaring total income of Rs.2.69 lakh. Subsequently, the Assessing Officer, Ward-4(2), Amritsar issued a notice under Section 148 based on information that the assessee had sold immovable property for Rs.73.16 lakh without paying capital gains tax. The notice sent by speed post was returned unserved, after which the Assessing Officer claimed to have served it by affixture under the Code of Civil Procedure, 1908. As there was no response to notices issued under Section 142(1), the assessment was completed ex parte by determining long-term capital gains on the sale consideration of Rs.73.16 lakh.
The CIT(A) dismissed the appeal, holding that service by affixture was a recognised mode of service and relying on Section 292B to reject objections relating to service of notice.
Procedural History
The assessment under Sections 147 read with 144 was challenged before the CIT(A), who dismissed the appeal. The assessee thereafter appealed before the ITAT Amritsar.
