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2018 (4) TMI 1277 - AT - Income TaxReopening of assessment - validity of notice issued - service of notice by affixture by the ITI - Held that:- It cannot be assumed that the notice was sent by speed post before deputing the ITI. Therefore, we confine ourselves to the claim of the Assessing Officer with regard to service of notice by affixture by the ITI. The report of the ITI clearly shows that the ITI has not made any enquiry with the neighbours or with some responsible person in the locality but claims to have made enquiry with “bystanders” but their names are also not mentioned. Section 282 of the Income Tax Act, 1961 prescribes the mode of service. In the instant case, apart from not filing an affidavit from the serving officer, there is no mention of the ITI with regard to the person who has identified the house and the person in whose presence the notice was affixed. In otherwords, the ITI, who was deputed by the Assessing Officer, has not followed the procedure prescribed u/s 282 of the Act which in turn refers to the modes contained in Rules 17 to 20 of Order V of CPC. The earliest letter issued by the Assessing Officer is in 2015 which was beyond the time prescribed u/s 148 / 149 of the Act. Therefore, the initiation of proceedings is invalid in law so as to assume jurisdiction under the Income Tax Act. Accordingly, the order passed, consequent to the improper issuance of notice by the Assessing Officer, does not have stand in the eye of law. - Decided in favour of assessee.
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