Rule 127 of Income tax Rules, 1962, shows that how the communication with assesse like Notice, Summons, Requisition, Order is to be made. Income tax Department can send notice, summons, requisition, order and any communication delivered to assesse at the following places.
- The address available in the PAN database of the addressee;
- The address available in the Income Tax Return to which the communication relates;
- The address available in the last income tax return furnished by the addressee;
- In the case of the addressee being a company, address of registered office as available on the website of Ministry of Corporate Affairs,
Provided that the communication shall not be delivered or transmitted to the address mentioned in above, where the addressee furnished in writing any other address for the purpose of communication to the income-tax authority or any person authorized by such authority issuing the communication:
Provided further that where the communication cannot be delivered or transmitted to the address mention in above, or any other address furnished by the addressee as referred to in first proviso, the communication should be delivered or transmitted to the following address:-
- The address of the assesse as available with the banking company or a co-operative bank to which the Banking Regulation Act, 1949 (10 of 1949) applies (including any bank or banking institution referred to in section 51 of the said Act); or
- The address of the assesse as available with the Post Master General as referred to in clause (j) of section 2 of the Indian Post Office Act, 1898 (6 of 1898); or
- The address of the assesse as available with the insurer as defined in clause (9) of section 2 of the Insurance Act, 1938(4 of 1938); or
- The address of the assesse as furnished in Form No 61 to the Director of Income-tax ( Intelligence and Criminal Investigation) or to the Joint Director of Income-tax ( Intelligence and Criminal Investigation); or
- The address of the assesse as furnished in Form No 61A under sub rule(1) of rule 114E to the Director of Income tax (Intelligence and Criminal Investigation) or to the Joint Director of Income tax( Intelligence and Criminal Investigation); or
- The address of the assesse as available in the record of the government ; or
- The address of the assesse as available in the record of a local authority as referred in the Explanation below clause (20) of section 10 of the Act;]
For communications delivered or transmitted electronically:
- Email address as available in the income tax return furnished by the addressee to which the communication relates; or
- The email address available in the last income tax return furnished by the addressee; or
- In the case of addressee being a company, email address of the company as available on the website of Ministry of Corporate Affairs; or
- Any email address made available by the addressee to the income tax authority or any person authorized by such income tax authority.
The above are the options for the Income Tax Department to issue notice, summons, requisition, and order to the assesse. In spite of the options available with the department, the notice, summons, requisition and order are not served to the assesse, is there any other remedy available to the income tax department?
We know that in many cases, orders are passed ex party, because of notice has not been served at the address available with the department. When the notice is not served, naturally the order will also not served, then what is the meaning of passing an order, raising demand, which remain outstanding, only on paper.
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