Law: Income Tax Act, 1961

Section: 282

Income-tax----Assessment---Penalty---Notice---Service of notice---Burden of proof Plea that notice had not been served---Onus on Revenue to prove proper service of notice---No proof of service of notice---No clear orders of assessment and penalty---Matter remanded---Indian Income Tax Act, 1961 S.282. When the assessee pleads that he has not been properly served with any notice, it is for the Department to place the relevant material to substantiate their plea that the assessee was served with proper notices. Held, that on a revision petition the Commissioner of Income-tax had rightly-cancelled the penalty proceedings initiated in respect of the assessment years 1954-55 to 1963-64 and 1965-66 to 1970-71. However, the Commissioner of Income-tax in respect of the assessment years 1964-65, 1971-72, 1972-73, 1973-74, 1975-76 and 1976-77, without any discussion and after holding that the assessee was not able to produce any evidence that there was no service of notice, refused to interfere with regard to the orders passed in those assessment years and the penalties levied. The said approach of the Commissioner of Income-tax could not be sustained. The impugned order was also not clear. The impugned order was liable to be quashed and the matter had to be decided afresh. JUDGMENT Aggrieved against the order of the Commissioner of Income-tax in his proceedings C. No. 1121 (107-117)/111 of 1987, dated March 18, 1988, the petitioners have approached this Court to quash the said order in relation to the assessment years 1964-65, 1971-72, 1973-74, 1975-76 and 1976-77 completed by the first respondent and direct him to set aside the orders passed by the first respondent on various grounds in Writ Petition No.4221 of 1989. In Writ Petition No.4220 of 1989 the petitioners have prayed for a writ of prohibition prohibiting the first respondent from taking any proceedings against the petitioner in respect of arrears under the Income Tax Act, 1961, or the Wealth Tax Act, 1957, of Venkata Naicken Trust, Randalls Road, Madras 7, in respect of the assessment alleged to have been completed on the Venkata Naicken Trust by the first respondent. The first petitioner is a trust and the…

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