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2021 (11) TMI 915 - ITAT INDOREReopening of assessment u/s 147 - Non issuing mandatory notice u/s 143 (2) - validity of Notice by affixture - HELD THAT:- Serving officer could not state in his report the any name and address of the witnesses who have identified the house of the assessee and in whose presence the notice was affixed. Further, the affidavit in assessment records is missing thus in contravention of Rule 20 of Order V of CPC 1908. We find that in case of Jagannath Prasad [1976 (9) TMI 19 - ALLAHABAD HIGH COURT] there was only single attempt by the inspector and the reason enumerated was that door was locked. Thus the findings of above case are squarely applicable in assessee’s case. In view of the above judicial pronouncements, we are of the view that the Notice by affixture needs to be done in accordance with procedure laid down in by Order V, rule 17-20 of CPC Thus the reassessment proceedings, so initiated, are bad in law as the Assessing Officer failed to serve the notice u/s 143(2) of the I.T. Act on the assessee. Accordingly, we quash the assessment order framed u/s 144 r.w.s. 147 of the IT Act for A.Y.2009-10 - Decided in favour of assessee.
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