NDLI: Principal Commissioner of Income Tax, Mumbai Vs. M/s I-ven Interactive Limited, Mumbai

Content Provider	Supreme Court of India
e-ISSN	30484839
Language	English
Access Restriction	NDLI
Subject Keyword	Income Tax Act Matter remanded to the CIT (Appeals) 1961 Notice u/s.143(2)
Content Type	Text
Resource Type	Law Judgement
Jurisdiction	India
Act(s) Referred	Income Tax Act, 1961 (43 of 1961)
Case(s) Referred	Referred Case 0
Case Type	Appeal
Court	Supreme Court of India
Disposal Nature	Appeal Allowed
Headnote	Income Tax Act, 1961 – s.142(1), Proviso to s.143(2) – Respondent-assessee company filed return of income for 2006-07, declaring total income of Rs.3,38,71,716/-, under E-Module Scheme – Notice u/s.143(2) issued to the assessee on 05.10.07 at the address available as per the PAN database –Another notice issued u/s.143(2) – Further notices u/s.142(1) issued to the assessee – Duly served – Notices challenged on the ground that they were not served upon the assessee as it never received them and the subsequent notices served and received were beyond the period of limitation prescribed under proviso to s.143– Assessing Officer made disallowance of Rs.8,91,17,643/- and computed total income at Rs.5,52,45,930/- – Assessment order confirmed by the CIT (Appeals), Income Tax Appellate Tribunal (ITAT) and the High Court – Held: Mere mentioning of the new address in the return of income without specifically intimating the Assessing Officer with respect to change of address and without getting the PAN database changed, is not sufficient – In absence of such specific intimation, Assessing Officer would be justified in sending the notice at the available address mentioned in the PAN database, more particularly when the return has been filed under E-Module scheme– Notices u/s.143(2) are issued on selection of case generated under automated system of the Department which picks up the address of the assessee from the database of the PAN – Therefore, change of address in the database of PAN is must, in case of change in the name of the company and/ or any change in the registered office or the corporate office and the same has to be intimated to the Registrar of Companies in the prescribed format –Thereafter the assessee is required to approach the Department with the copy of the said document and make an application for change of address in the departmental database of PAN, which in the present case the assessee failed to do – Assessing Officer cannot be said to have committed any error and was justified in sending the notice at the address as per the PAN database – Thus, the notice dtd. 05.10.07 can be said to be within the period prescribed in proviso to s.143(2) – Once the notice is sent within the period prescribed in the proviso to s.143(2), in that case, actual service of the notice upon the assessee thereafter would be immaterial – Judgment of the High Court, CIT (Appeals) and the ITAT holding the assessment order bad in law, quashed – Matter remanded to the CIT (Appeals) to consider the appeal on merits, in accordance with law.
Judge	Hon'ble Mr. Justice M.R. Shah
Neutral Citation	2019 INSC 1166
Petitioner	Principal Commissioner Of Income Tax, Mumbai
Respondent	M/s I-ven Interactive Limited, Mumbai
SCR	[2019] 13 S.C.R. 509
Judgement Date	2019-10-18
Case Number	8132

Sl.	Authority	Responsibilities	Communication Details
1	Ministry of Education (GoI), Department of Higher Education	Sanctioning Authority	https://www.education.gov.in/ict-initiatives
2	Indian Institute of Technology Kharagpur	Host Institute of the Project: The host institute of the project is responsible for providing infrastructure support and hosting the project	https://www.iitkgp.ac.in
3	National Digital Library of India Office, Indian Institute of Technology Kharagpur	The administrative and infrastructural headquarters of the project	Dr. B. Sutradhar bsutra@ndl.gov.in
4	Project PI / Joint PI	Principal Investigator and Joint Principal Investigators of the project	Dr. B. Sutradhar bsutra@ndl.gov.in Prof. Saswat Chakrabarti will be added soon
5	Website/Portal (Helpdesk)	Queries regarding NDLI and its services	support@ndl.gov.in
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9	IDR Setup or Support	Queries related to establishment and support of Institutional Digital Repository (IDR) and IDR workshops	idr@ndl.gov.in

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