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2021 (3) TMI 1173 - GUJARAT HIGH COURTReopening of assessment u/s 147 - no valid service of notice on the assessee strictly in terms of Section 148 read with Section 282(1) - HELD THAT:- In the case on hand, the pivotal question is whether Section 148 notice was actually served upon the writ applicant or not. The Revenue itself has conceded that it was not served upon the writ applicant at any point of time. In such circumstances, this decision in the case of Rajesh Sunderdas Vaswani [2016 (6) TMI 701 - GUJARAT HIGH COURT] is hardly of any avail. In the case on hand, the assessee has no PAN. As noted above, this is a case of NonPAN. The picture is now abundantly clear. The Revenue may be justified in taking cognizance of the sale transaction of the agricultural land, which, at one point of time, was owned by the assessee herein. This agricultural land we are talking about is situated at Kalol, District : Gandhinagar. The only mistake that the department committed was to dispatch the notice under Section 148 of the Act to the address at Kalol, Gandhinagar and not to the residential address of the writ applicant at village : Khorsam, Taluka : Chanasma, District : Patan. In such circumstances, it is obvious that the writ applicant could never be said to have receive such notice. - Decided in favour of assessee.
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