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2015 (11) TMI 490

Head Note:
Reopening of assessment - non serving of notice - Held that:- No hesitation in holding that there has been no valid service of notice under section 148 of the Act upon the assessee as the same was neither tendered to the assessee or his agent, nor the same was refused by either of them.

On the facts of the case and respectfully following the ratio of judgment laid down by the Hon’ble High Court of Delhi in the case of CIT Delhi – IV vs. Hotline International (P) Ltd (2007 (4) TMI 44 - DELHI HIGH COURT) and Dr. K.C. Verma vs ACIT [2002 (5) TMI 207 - ITAT DELHI] we hold that since there has been no proper service of notice on the assessee, the entire reassessment proceedings, resulting in the order dated 30-12-2008 are bad in law and the order passed u/s 148/143(3) dated 30.12.2008 is quashed. - Decided in favour of assessee.

 


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