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2010 (10) TMI 849 - HC - Income TaxNon-service of notice u/s 148 - case of the assessee that when Mr. Khanna appeared before the Assessing Officer, he was not even informed at that stage that the proceedings were reopen in respect of the assessment year in question pursuant to notice u/s 148. Even a copy of that notice was not served upon him when he appeared - Held that:- One has to proceed on the premise that no notice under section 148 of the Act was ever served upon the assessees or even given to them when Mr. Khanna appeared before the Assessing Officer. When there is complete absence of service of notice under section 148 of the Act, the consequence in law is that the entire proceedings for reopening the assessment would be void. Therefore, merely because Mr. Khanna had appeared before the Assessing Officer when he was called upon to do so by service of notice under section 143(2) of the Act would not validate the assessment and nullify the effect of non-service of notice under section 148 of the Act, no merit in these appeals and accordingly dismissed the same.
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