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Case Law Details

Case Name : Jay Atulbhai Mody Vs I.T.O (ITAT Rajkot)
Appeal Number : ITA No. 240/Rjt/2017
Date of Judgement/Order : 16/11/2022
Related Assessment Year : 2007-2008
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Jay Atulbhai Mody Vs I.T.O (ITAT Rajkot)

ITAT Rajkot held that service of notice to the last known address of the assessee cannot be held as invalid service of notice as assessee has left the place to unknown location without informing anyone.

Facts- The only effective issue raised by the assessee is that the learned CIT (A) erred in upholding the validity of notice issued under section 148 of the Act and assessment framed under section 147 of the Act and thereby confirming the addition of Rs. 7,31,600/- under section 50C of the Act.

Conclusion- In the absence of the return of income, the AO had no alternate to verify the veracity of the information received from the land revenue authority whether the assessee has disclosed any income on the transfer of the property. Accordingly, we are of the considered opinion that it cannot be said that the reopening proceedings were initiated on borrowed satisfaction. Thus on this count, the assessee fails.

Merely for the fact that the assessee left home without informing anyone to unknown location the notices issued and duly served on last given address cannot held as illegal/invalid service of notice.

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