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2018 (11) TMI 1839 - HC - Income TaxReopening of assessment u/s 147 - no notice u/s 148 of the Act has been served upon the petitioner - HELD THAT:- As submitted that in the absence of service of statutory notice under section 148 of the Act, continuance of the proceedings under section 147 of the Act is without any authority of law. In support of his submission, learned advocate has placed reliance upon the decision of the Delhi High Court in the case of Commissioner of Income Tax (Central)-I v. Chetan Gupta, [2015 (9) TMI 756 - DELHI HIGH COURT] wherein the Court has held that burden to establish that service of notice has been effected on the assessee or his duly authorized representative is on the revenue. Having regard to the submissions advanced by the learned advocate for the petitioner, issue NOTICE returnable on 7.1.2019. By way of ad-interim relief, further proceedings pursuant to the impugned notice are hereby stayed. Direct service is permitted.
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