ASHOK ARORA Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) AGAINST the petitioner herein, reassessment proceedings are sought to be initiated by issuing notice under s. 148 of the 2009 when he received telephonic call from the AO that he came to know about the aforesaid proceedings. It is not disputed by the petitioner that the petitioner was served with reasons for reopening the assessment. The petitioner even

(2.) THE only grievance made in this petition, as stated above, is that notice under s. 148 of the Act, which is a mandatory requirement for initiation of the proceedings, has not been served upon the petitioner. Though the respondent maintains that such a notice was served and learned counsel for the respondent has produced photocopy of the speed post booking list issued by the post office, the petitioner is denying the receipt. The case of the respondent also is that this notice was served to the petitioner in his chamber. However, submission of the petitioner is that it was given to some "Sandhya Mittal" and the petitioner does not know any such person. He further submits that the chamber number of the petitioner in Tis Hazari Courts was wrongly mentioned, which has been changed subsequently after the AO came to know the correct chamber number of the petitioner.

(3.) WITHOUT going into all in this controversy, we direct the respondent to serve the petitioner a copy of notice dt. 27th