Notice u/s. 143(2)

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This query is : Resolved

PRADEEP PAL (Querist)

02 October 2014 the income tax officer mailed notice u/s. 143(2) on 30/09/2014 by his personal (gmail) id to email id filled in income tax return,

return filed from delhi address but was
juridiction as per pan record (shimla)

address in notice is

assessee's shop at shimla

no notice is received at shimla address till date ,

kindly tell me

whether notice is served in proper manner or not

CA Sanjeev Kumar

CA Sanjeev Kumar (Expert)

02 October 2014 Sending notice via personal email to assesse is not proper way at all.

Also. check the notice is digitally signed or not by the seal of income tax authority.

If the notice is fake based on above check, you can file a civil case under Indian Penal code and report this to CIT of your city.

PRADEEP PAL

PRADEEP PAL (Querist)

02 October 2014 thanks sir,

the notice is manual and it contains,

round stamp of income tax ward and rubber stamp in name of income tax officer,

but it not digitally signed

Nikhil Kaushik

Nikhil Kaushik (Expert)

02 October 2014 apart from the email part, the notice if addressed to Shimla address instead of Delhi address (as provided in the return) can be considered as wrong. you may refer to Mumbai ITAT judgment in the case of Shri Prakash Ramji Gavali The Income Tax Officer Ward 3(1)ITA No.1492/Mum/2012 : Asst. Year 2008-2009

However, you may note that in past judicial authorities have held even delivery of notice vide fax as valid. You may refer M/s SIL Import, USA v. M/s Exim Aides Silk Exporters, AIR 1999
SC 161213

regardless any notice to be valid should atleast have the propery seal of the department as Kumar ji said

gbalakrishnan

gbalakrishnan (Expert)

03 October 2014 without proper digital signature of AO concerned with his seal is an invalid notice!

Nikhil Kaushik

Nikhil Kaushik (Expert)

03 October 2014 Balakrishnan..143(2) notice doesnt have digital signatures..it is always signed in person...143(1) intimations are digitally signed...and even for 143(1) intimations only where return is filed online, the intimation shall be digitally signed...returns filed with AO in physical mode shall have physical 143(1) intimation with physical signature and the seal.