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2016 (1) TMI 1268 - ITAT AMRITSARValidity of reopening of assessment - non service of notice - Held that:- In the present case, we find that admittedly no effort was made by Assessing Officer to serve the notice in ordinary way and further there is no order passed by Assessing Officer to the effect that service by the affixture was made in accordance with law. The so called service is in utter disregard of Rule 17, 19 and 20 of Order V of CPC. Moreover, we find that the notice was served through affixture at a wrong address at 34 P, Trikuta Road, where as the address as claimed by assessee was 43 P, Trikuta Nagar, Jammu. The Assessing Officer during the remand proceedings has admitted that service by affixture was made at 34 P, Trikuta Road. Therefore, on this account also the service is not legal as the service by affixture was also done at a wrong address and therefore such service cannot be said to have been made on assessee. Further we find that at the time of issuance of notice u/s 148 the Assessing Officer, Ward 1(3) was not having jurisdiction on the assessee as is apparent from the copies of orders passed by Commissioner of Income Tax, Jammu and Kashmir and Joint Director of Income Tax, Investigation, Chandigarh as placed in paper book page 16 to 20. In view of the above facts and circumstances enumerated above we find that notice was not at all served upon the assessee and therefore, the assessment itself is bad in law and is therefore quashed. - Decided in favour of assessee.
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