Shri Ashok Kumar Vs. Income Tax officer

Parties Involved

Facts Summary

Shri Ashok Kumar, the appellant, filed an appeal against the order passed by the Ld. CIT(A) Ghaziabad arising out of the order dated 17.10.2016 under Section 147/144 of the Income Tax Act, 1961 for Assessment Year 2009-10. The main ground of appeal was that the Assessing Officer made an addition for non-compliance with the notice issued under Section 148 and 142(1) of the Act, which the appellant claimed was never received. During the year under consideration, the assessee made a cash deposit of Rs.17,57,000/- in the saving bank account. Notice under Section 148 of the Act was issued on 10.03.2016, and subsequent notices under Section 142(1) were claimed to have been served on 09.05.2016 and 20.07.2016. The assessee did not comply with the notices, leading to a reassessment and addition of Rs.17,57,000/- in the hands of the assessee, which was confirmed by the First Appellate Authority. The assessee argued that the reassessment proceeding was invalid as the notice under Section 148 was not properly served.…

Legal Issues

• 1. Whether the reassessment proceeding was valid as the notice under Section 148 was not properly served.

Judgment Outcome

Decided in favour of Partly Assessee / Partly Revenue.

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