HARJEET SURAJPRAKASH GIROTRA Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard learned Counsel for the parties for final disposal of the petition. The petitioner has challenged a notice dated 13.2.2019 and the consequential actions taken by the respondents pursuant to such notice. The brief facts are as under:

(2.) It appears that Respondent No.2 - Assessing Officer issued a notice of reopening of the assessment of the petitioner for the Assessment Year 2011-2012. The said notice dated 15.3.2018 was despatched for delivery through post. It was returned by the postal authority on 23.3.2018 with a remark "left". According to the Department, the address in the said postal communication was as stated by the assessee in her PAN which she never requested to be changed. On the basis of such notice and the postal despatch, the Assessing Officer carried on the assessment for the said Assessment Year. During the assessment, however, he attempted to serve notices on the petitioner at the address given by her in her bank account, the details of which were with the Department.

(3.) The Assessment Officer passed a reassessment order dated 28.12.2018. The Department thereafter issued a recovery notice dated 1.2.2019 seeking recovery of the petitioner's tax dues pursuant to the said assessment order. According to the Department, during the period relevant to the Assessment Year in question, the petitioner had entered into various high value transactions such as cash deposits in the bank account, purchase of mutual funds, sale and purchase of immovable properties, etc.