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2022 (6) TMI 956 - ITAT DELHIReopening of assessment u/s 147 - absence of mandatory service of notice - HELD THAT:- There is no proof of service of notice u/s 148 of the Act by the AO to the assessee. The order sheet noting recorded on 21.03.2016 only suggest that notice u/s 148 was issued with the prior approval of the Ld. Pr. CIT, Ghaziabad. Therefore, the submissions of the assessee that notice u/s 148 was not served on the assessee could not be controverted with evidences by the Revenue. In the case of RK Upadhyaya Vs. Shanabhai P. Patel [1987 (4) TMI 5 - SUPREME COURT] held that section 148(1) provides for service of notice as a condition precedent to make the assessment order. The Hon’ble Supreme Court held that once a notice is issued within the period of limitation jurisdiction becomes vested in the Assessing Officer to proceed to make reassessment. Further, it was held that the mandate of section 148(1) is that reassessment shall not be made until there has been service of notice. Alsi in the case of CIT Vs. Chetan Gupta [2015 (9) TMI 756 - DELHI HIGH COURT] wherein the Hon’ble High Court held that where notice u/s 148 was not served on the assessee in accordance with law the reassessment made consequent thereto was without jurisdiction and liable to be quashed. In the case on hand as the Revenue could not prove the service of notice u/s 148 on the assessee in accordance with law the re-assessment made u/s 147 read with section 144 pursuant to such notice is void ab initio and bad in law. Hence, the reassessment order made u/s 144 read with section 147 is quashed. - Decided in favour of assessee.
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