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2015 (2) TMI 356 - ITAT DELHIReassessment - annulment of reassessment proceedings - Non service of notice - Held that:- The presumption of service as argued by the Ld. Sr. D.R. would have come to the help of the Revenue only if the notices u/s 148/143(2) would have been sent on the correct address of the assessee. Undisputedly, these notices were sent on the wrong address of the assessee, despite this fact that the new address was very much available on the record of the Assessing Officer on which earlier notices u/s 143(2) dated 22.10.2007 and u/s 115WE(2) dated 22.10.2007 for AY 2006-07 were sent by the same AO and assessment u/s 143(3) was also framed by the same AO for the said AY 2006-07 showing the new address. It is now well established preposition of law that in absence of service of notices u/s 148/143(2) of the Act, the reassessment framed u/s 147 r.w.s. 143(3) of the Act will be null and void. Under these facts and circumstances, the Ld. CIT(A) was justified in holding the assessment impugned as null and void. - Decided against Revenue.
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