Commissioner of Income Tax vs Harish J. Punjabi

C.M. No. 12713 of 2007 (Delay)

For the reasons stated in the application, the delay is condoned.

The application stands disposed of.

I.T.A. No. 942 of 2007.

In this appeal u/s 260A of the Income Tax Act, 1961 "(the Act"), the Revenue is aggrieved by an order dated October 20, 2006, passed by the Income Tax Appellate Tribunal ("the Tribunal"), Delhi Bench "D" in I.T.A. No. 4923/Delhi/2003 relevant to the assessment year 1996-97.

The assessed was not served with the notice under Sections 147 and 148 of the Act and on this factual ground, the Tribunal held that the proceedings for the assessment were void.

Learned Counsel for the Revenue referred to the decision of the Supreme Court in R.K. Upadhyaya Vs. Shanabhai P. Patel, to contend that there is a distinction between the service of notice and issuance of notice. In that case, there was no dispute about the fact that notice u/s 147 of the Act was issued to the assessed by registered post on March 31, 1970, and was received by the assessed on April 3, 1970. In the instant case, however, the notice was not sent by registered post nor served upon the assessed through any other manner whatsoever.

Reliance has also been placed on the decision of the Supreme Court in Commissioner of Income Tax, Shilong Vs. Jai Prakash Singh, to contend that the assessment order is null and void. In that case, one of the legal representatives of the deceased was served with a notice u/s 143(2) of the Act. In the instant case, admittedly no notice has been served on the assessed. The cited decision is distinguishable on facts.

No substantial question of law arises in this appeal.

Dismissed.