Chhattisgarh HC allows
assessee-company’s writ, quashes re-assessment proceedings for AY 2009-10, as
“no notice was served to the petitioner-assessee u/s. 148(1) and service of
notice to the Chartered Accountant (‘CA’) of the petitioner Company is not
service at all..”; Revenue had issued notice in March 2016 on assessee’s
incorrect address which was returned back by the post office, subsequently,
notice was served to assessee, through its CA, in April 2016 [i.e. after period
of limitation u/s. 149(1)]; Rejects Revenue’s stand that since assessee had
participated in the assessment proceedings after service of notice through CA,
filed its return and also raised objections, the assessee is deemed to have
waived service of notice in view of Sec. 292BB; Refers to the proviso to Sec.
292BB, observes that since assessee submitted its objection to AO regarding the
failure to effect service of notice upon it prior to completion of assessment
proceedings, Sec. 292BB presumption is not applicable; Relies on Delhi HC
ruling in Chetan Gupta, Gauhati HC ruling in Mintu Kalita and Allahabad HC
ruling in Laxmi Narain Anand Prakash, moreover HC observes that the notice was
served beyond the limitation period u/s. 149(1):HC
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