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2015 (3) TMI 562 - AT - Income TaxReopening of assessment - validity of notice - non serving on notice challenged - Held that:- It is clear from the records that there is no evidence for the notice u/s. 148 of the Act dated 19.9.05 having been dispatched. There is no evidence, admittedly, for the said notice having been served on the assessee as well. It is also clear from the notice dated 19.9.05 that the AO originally started writing the address given in the return of income, but for the reasons best known to him, had struck off the said address and has addressed the notice to '310, Raheja Arcade, 1/1, Koramangala Industrial Layout, Bangalore'. These circumstances throw suspicion on whether notice u/s. 148 was issued at all to the assessee. From the evidence available on the record, we are of the view that revenue has failed to establish the issue of notice u/s. 148 of the Act as well as its service on the assessee. - Decided in favour of assessee.
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