Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2019 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (11) TMI 264 - AT - Income TaxValidity of reopening u/s.147 r.w.s. 148 - Notice sent to wrong address - HELD THAT:- We find that the assessee was regularly assessed to tax with Range-4(3) Kanpur with PAN ABZPT6114G. Since Assessment Year 2003-04, the assessee has been regularly filing the return of income and even up to Assessment Year 2018-19, the income tax return has been filed with the same PAN to be Ward 4(3) Kanpur and address mentioned is, 117/H-1/1529, Pandu Nagar, Kanpur. If in the Income Tax records and in PAN data, assessee’s address as well as the jurisdiction of the Assessing Officer has been categorically given, then without verifying the same, how ITO Ward-2(5) NOIDA ca issue a notice at a wrong address. Not only that, even going by the records of deeds on the basis of which assessee’s case was reopened that he has sold some immovable property at NOIDA, mentions address A-72, 1st Floor Sector 17, NOIDA whereas the address on which notice has been sent mention A-72N, Sector-17, NOIDA, which, as brought out by the ld. counsel is not an address at all. Also it is an admitted fact that neither notice u/s.148 has been served upon the assessee by the AO nor has been sent at a proper address. Thus, in absence of any valid service of notice, u/s.148, which is condition precedent for assuming the jurisdiction for reopening the case u/s.147, the entire proceedings gets void ab initio and is to be held as null and void. Accordingly, the impugned assessment order is quashed as null and void as held in the Commissioner of Income Tax vs. Shital Prasad Kharag Prasad [2004 (12) TMI 28 - ALLAHABAD HIGH COURT] - Decided in favour of assessee.
|