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2018 (6) TMI 892 - AT - Income TaxValidity of reassessment proceedings u/s 147 - no notice u/s 148 on the deceased assessee or the sole legal hire of assessee - Held that:- Proper notice u/s 148 of the Act for initiating reassessment proceeding is not a mere procedural requirement but the service of the prescribed notice on the assessee is a condition precedent to the validity of any of the reassessment made u/s 147 - thus in the instant case, no notice has ever been properly served either u/s 148 or 142(1) upon the deceased assessee or his sole legal heir. Assessment Order under challenge cannot be sustained and impugned order under challenge liable to be set aside under the limb of non service/ invalid notice itself and hence, the order passed by the CIT(A) is set aside and the addition confirmed by the CIT(A) stands deleted - Decided in favor of assessee.
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