Assessment order made u/s 148.

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A taxpayer received a demand notice and discovered an ex-parte assessment order under Section 144 for AY 2011-12, with significant penalties imposed. The taxpayer claims they never received the initial notice due to a change of address. The discussion explores grounds for appeal, particularly concerning the validity of the assessment if no notice under Section 148 was served, referencing a Bombay High Court case.

CA Nimesh Khandelwal

CA Nimesh Khandelwal (Querist)

19 March 2020 Hello, I had received demand notice from Income Tax then i came to know about the assessment has been made u/s 144 for A.Y 2011-12 the notice of which has not been received to me as my address has been changed and in absence of reply the AO made exparte order and raise demand of Rs 192670/- and imposed penalty of Rs 69000/- in 271(1)(C) and Rs 10000 u/s 271(1)(B) and Rs 5000/- u/s 271F.

Now i am preparing for appeal towards above order so please share case laws and ground of appeal for Penalty order and also share your valuable suggestion.

Radhakrishnan K.V.

Radhakrishnan K.V. (Expert)

22 March 2020 I think that assessment in your case is barred by limitation of time.

CA Nimesh Khandelwal

CA Nimesh Khandelwal (Querist)

22 March 2020 No it is not barred by limitation as information is received now then how could i came to know.

Radhakrishnan K.V.

Radhakrishnan K.V. (Expert)

23 March 2020 Assessment u/s 144 is time barred if it is made after 2 years. vide Section 153. In case the assessment was made u/s 144 r.w.s. 147 you would have received a notice u/s 148. It seems that the later can be your case. If no notice u/s 148 was served on you, then the assessment is invalid. Bombay High Court - Harjeet Surajprakash Girotra vs Union Of India And 3 Ors on 16 July, 2019 .

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