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2021 (1) TMI 56 - AT - Income TaxValidity of Reopening of assessment - no notice under section 148 of the Act has been served upon the assessee - HELD THAT:- As clear from the assessment records, the notice under section 148 of the Act was issued on 31.01.2017 are received back as unserved with postal remarks ‘no such person’. AO has not made any attempt to serve the assessee by affixture or any other manner as prescribed under the aforesaid provision of law in my view that no notice under section 148 of the Act has been served upon the assessee and the assessment framed in absence of this notice is illegal in contrary to provision of law and not sustainable in the eye of law therefore, cancel the assessment order and impugned order passed by the Ld. CIT(A). Service of notice under section 148 of the Act on the assessee is a jurisdictional requirement and must be mandatory complied with and it should be in accordance with section 282(1) of the Act read with Rule Order V Rule 12 CPC and Order III Rule 6 CPC. The onus on the Revenue to show that proper service of notice has been affected on the issue or agent duly empowered by him to accept the notices. As not seen any evidence on record regarding service of notice issued u/s 148 of the I.T. Act. - Decided in favour of assessee.
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