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2014 (10) TMI 112 - HC - Income TaxReopening of assessment u/s 148 Proof for having dispatched notice - Held that:- Before making the assessment or reassessment or re-computation u/s 147 of the Act, the AO shall serve notice on the assessee - service of notice u/s 148 (1) of the Act is a condition precedent before initiating proceedings u/s 147 of the Act relying upon S.Narayanappa Vs. Commissioner of Income Tax [1966 (9) TMI 36 - SUPREME Court] - the proceedings for assessment or reassessment u/s 34(1)(a) of the Act which is in pari materia with Section 147 of the Act, which start with the issue of a notice and it is only after the service of notice, that the assessee whose income is sought to be assessed or reassessed becomes a party to the proceedings - if such a service of notice is not affected, there cannot be any assessment or reassessment proceedings also in Commissioner of Income Tax Vs. Mani Kakar [2008 (10) TMI 565 - HIGH COURT OF DELHI] proceedings u/s 147 of the Act cannot be initiated without the service of notice as mandated in Section 148 of the Act - Service of notice is a precondition for permitting asessement under Section 147 of the Act - when notice u/s 148 of the Act is not duly served on the assessee, the proceedings u/s 147 of the Act is one without jurisdiction and the Tribunal has rightly set aside the order the order of the Tribunal is upheld decided against the revenue.
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