Section 153(2) — the law in short
What the courts have decided on section 153(2), in one screen. Read this first; open an entry when you need the facts, the reasoning and the source.
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CIT v Chetan Gupta
High CourtHelps taxpayer
The section 148 notice was served on somebody at my old business premises, not on me. My accountant then wrote in objecting. Is the reassessment good?
No. The Delhi High Court held that issue and service of the section 148 notice on the assessee, or on an agent he has empowered in writing to receive it, are jurisdictional requirements, not procedure. Service on an accountant at premises the assessee had not given as his address, whose authority the Revenue could not establish, was no service. Objecting through chartered accountants and taking part in the proceedings is not a waiver. Section 292BB is prospective from 1 April 2008 and, since the assessee objected before the reassessment was completed, its proviso applies anyway. The reassessment was quashed.
Listed strongest first: Supreme Court, then High Court, then Tribunal, then CBDT. Nothing here has yet been read in full by a chartered accountant — open an entry to see where it came from.
