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2020 (11) TMI 313 - AT - Income TaxValidity of reopening of assessment - notice under section 148 issued at wrong address - HELD THAT:- AO before issuing notices did not verify with the details that is already available with the revenue like address mentioned on PAN card etc., filed by assessee. AO should have verified the details available with department before issuing any notice. Under such circumstances, impugned notice under section 148 issued at wrong address cannot be held to be valid, and the assessment order passed consequent to such notice deserves to be quashed. Re-assessment order dated 29/2/2016, passed is without offering proper opportunity of being heard to assessee, which is not in accordance with law. While passing impugned reassessment order, principle of natural justice and ‘audi alterm partem’ needs to be followed. We therefore quash impugned notice issued under section 148 dated 28/04/2015 at the wrong address and the consequential assessment order passed is set aside. Penalty u/s 271(1)(c), 271(1)(b) for non compliance of notice - Penalty u/s 271F for not filing Return of income - HELD THAT:- We note that all these penalty notices and consequential orders were issued and passed with wrong address, which cannot be sustained. Notice u/s 271(1)(b) and 271E are unsustainable in the eyes of law as assessee did not receive any notice u/s 148 and consequential notices being 143(2) and 141(1) of the Act which were issued by Ld.AO at wrong address. Therefore, assessee could not furnish any return of income in response. In our view, notice u/s 271(1)(b) and 271E also deserves to be quashed and set aside. Notice u/s 271(1)(c), is consequential to assessment order dated 29/02/2016, which we have already held to be bad in law as passed without granting proper opportunity of being heard to assessee. - Decided in favour of assessee.
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