Maa Sharda Corporation Vs ITO (ITAT Raipur)
ITAT Raipur held that non issuance of notice u/s. 142(1) of the Act and non serving of such notice to the assessee as per valid mode of transmission makes the assessment order arbitrary, bad in law. Accordingly, order quashed and appeal allowed.
Facts- The present appeal has been preferred by the assessee mainly contesting that the department has not issued and served any notice u/s. 142(1) of the Income Tax Act, 1961. Thus, since the notice u/s.142(1) of the Act has not been served on the assessee for the relevant assessment year vitiates the assessment order as arbitrary, bad in law.
Conclusion- Held that there has not been any valid service of notice to the assessee in accordance with the prescribed mode of transmission between the Income tax authority and the assessee as per provision of Section 144B clause (6)(ii)(a) of the Act. In fact, the notice in the case of the assessee as evident from the Income Tax portal does not spell out viz. (i) who has sent the said notice? (ii) to whom notice has been sent?; (ii) subject of the notice, therefore, it can be construed that such notice u/s. 142(1) of the Act has not been issued at all leaving apart serving of the same to the assessee. That in absence of any evidence contrary to the contention placed on record by the Ld. Counsel for the assessee and taking guidance of the aforesaid judicial pronouncements, I hold that for such non issuance of notice u/s. 142(1) of the Act and non serving of such notice to the assessee as per valid mode of transmission makes the assessment order arbitrary, bad in law and void ab initio and accordingly, the same is liable to be quashed. I order accordingly.
