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2016 (11) TMI 1048 - AT - Income TaxValidity of reopening of assessment - non valid service of notice - Held that:- On the first date of notice, i.e., March 25, 2013, a notice was stated to be served by affixture upon the assessee. Though the assessee has raised objection with regard to valid service of notice but the Assessing Officer has not brought anything on record or specifically dealt with it in the assessment order. Similar objection was also raised before the Commissioner of Income-tax (Appeals) and the Commissioner of Income- tax (Appeals) has also failed to deal with the issue with regard to service of notice under section 148 of the Act. Since the onus is upon the Assessing Officer to establish valid service of notice under section 148 of the Act and he failed to do so, he cannot assume valid jurisdiction to frame the assessment under section 147 read with section 143(3) of the Act and once the reopening is not valid, the assessment framed consequent thereto deserves to be annulled. In the instant case, since a proper notice under section 148 of the Act was not served upon the assessee, the Assessing Officer could not assume jurisdiction to frame the assessment. Therefore, the assessment framed by him is bad in law - Decided in favour of assessee
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