Commissioner of Income-tax-II, Lucknow v. M.I. Builders Pvt. Ltd - 2017-LL-0406-81

Citation	2017-LL-0406-81
Appellant Name	Commissioner of Income-tax-II, Lucknow
Respondent Name	M.I. Builders Pvt. Ltd.
Court	HIGH COURT OF ALLAHABAD AT LUCKNOW
Relevant Act	Income-tax
Date of Order	06/04/2017
Assessment Year	2007-08
Judgment	View Judgment
Keyword Tags	issue of notice
Bot Summary:	Heard Sri Manish Misra, Advocate, for appellant and perused the record. Following substantial questions of law have been pressed in this appeal: Whether Tribunal has erred in law and on facts in holding that the issue of notice under Section 143(2) of Act, 1961 was illegal and bad as the same was not properly served upon the assessee within the limitation period. Whether Tribunal has erred in upholding the order of Commission of Income Tax annulling the assessment order on the ground that notice under Section 143(2) was not served on the Assessee while failing to appreciate that the said notice under Section 143(2) was issued on the address available on PAN database and Assessee had participated in the proceedings before Assessing Officer. Whether Tribunal has erred in law and on facts in holding the not getting the address in PAN database corrected is relevant only for levying penalty under Section 139A(5)(d) read with Section 272B of Act, 1961. Similar questions arose between the same parties in connected Income Tax Appeal No. 157 of 2009 decided today, wherein the same have been answered against Revenue and in favour of Assessee. For the reasons stated in our judgment of date passed in Income Tax Appeal No. 157 of 2009, the above questions are also answered against appellant.

Court No. - 3 Case :- INCOME TAX APPEAL No. - 16 of 2011 Appellant :- Commissioner of Income Tax-II, Aayakar Bhawan, Lucknow Respondent :- M/S M.I. Builders Pvt. Ltd., Lucknow Counsel for Appellant :- D.D.Chopra, Manish Misra Hon'ble Sudhir Agarwal,J. Hon'ble Virendra Kumar-II,J. 1. Heard Sri Manish Misra, Advocate, for appellant and perused record. 2. This is Revenue's appeal filed under Section 260A of Income Tax Act, 1961 (hereinafter referred to as "Act, 1961") arising from judgment and order dated 23.11.2010 passed by Income Tax Appellate Tribunal, Lucknow Bench 'A', Lucknow (hereinafter referred to as "Tribunal") in Income Tax Appeal No. 521/LKW/2010 relating to Assessment Year 2007- 08. 3. Following substantial questions of law have been pressed in this appeal: (i) Whether Tribunal has erred in law and on facts in holding that issue of notice under Section 143(2) of Act, 1961 was illegal and bad as same was not properly served upon assessee within limitation period. (ii) Whether Tribunal has erred in upholding order of Commission of Income Tax (Appeals) annulling assessment order on ground that notice under Section 143(2) was not served on Assessee while failing to appreciate that said notice under Section 143(2) was issued on address available on PAN database and Assessee had participated in proceedings before Assessing Officer. (iii) Whether Tribunal has erred in law and on facts in holding not getting address in PAN database corrected is relevant only for levying penalty under Section 139A(5)(d) read with Section 272B of Act, 1961. 4. Similar questions arose between same parties in connected Income Tax Appeal No. 157 of 2009 decided today, wherein same have been answered against Revenue and in favour of Assessee. 5. Therefore, for reasons stated in our judgment of date passed in Income Tax Appeal No. 157 of 2009, above questions are also answered against appellant. 6. Appeal is, accordingly, dismissed. Order Date :- 6.4.2017 PS Commissioner of Income-tax-II, Lucknow v. M.I. Builders Pvt. Ltd

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