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2015 (10) TMI 1513 - AT - Income TaxReopening of assessment - mode of service of notice - CIT(A) quashed reassessment - Held that:- As the facts emerge the first notice was transmitted by ld. AO through speed post which is not been disputed by the assessee after inspection. It is thus clear that the notice was under transmission by handing over to the postal authority who acted as an agent of the recipient. The speed post notice has been returned mentioning the address as wrong or undelivered which is a standard practice of the postal Department. Assessee's AR in the initial hearings never indicated that 148 notice was not properly served. The lame objection is taken at the fag end of assessment, which clearly smack of a design. Thus in the entirety of facts and circumstances of the case and case laws of CIT vs. Yamu Industries Ltd. (2007 (5) TMI 237 - DELHI HIGH COURT) and ITO vs. Shri Sarabh (Saurabh) Charan (2015 (10) TMI 1272 - ITAT JAIPUR), it is held that the ld. CIT(A) glossed over the relevant facts and committed an error in quashing the reassessment proceedings. Consequently the order of ld. CIT(A) quashing the reassessment is quashed - Decided in favour of revenue. As held in the case of Phool Chand Bajrang Lal (1993 (7) TMI 1 - SUPREME Court), that sufficiency of reasons cannot be gone into by the court at the time of recording of reasons as it is the beginning of the process of reassessment. Assessee attitude was totally non-cooperative in compliance and the alleged discrepancy about information cannot be held to be fatal to the recording of the reasons. - Decided in favour of revenue.
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