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2015 (9) TMI 1064 - HC - Income TaxValidity of reopening of assessment - photocopy of the notice was given to the Assessee during the re-assessment proceedings - sufficient service of notice on the Assessee or not? - Held that:- In light of the law explained by the Supreme Court in R.K. Upadhyaya v. Shanbhai P. Patel (1987 (4) TMI 5 - SUPREME Court) which has in turn been followed by this Court in Chetan Gupta (2015 (9) TMI 756 - DELHI HIGH COURT), the requirement of both the issuance and the service of such upon the Assessee for the purposes of Section 147 and 148 of the Act are mandatory ‘jurisdictional requirements’. The mere fact that an Assessee participated in the re-assessment proceedings despite not having been issued or served with the notice under Section 148 of the Act in accordance with law will not constitute a waiver of the said jurisdictional requirement. On facts, therefore, the Court finds no legal error committed by the ITAT in holding that there was no proper service of notice on the Assessee under Section 148 of the Act. - Decided in favour of assessee.
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