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2022 (2) TMI 1187 - AT - Income TaxValidity of Reassessment proceedings - mandation of servicing notice - HELD THAT:- In the instant case, although a notice has been issued by the AO, however, the same has not been served on the assessee since the notice issued by the AO through speed post was returned by the Postal Authorities unserved and there is no other evidence on record to show that the AO has made any other effort such as sending the Ward Inspector to serve the notice personally or through affixture - the reassessment proceedings finalised by the AO without serving the notice u/s. 148, in our opinion, is invalid. Therefore, set aside the order of the CIT(A) on this issue and allow the jurisdictional ground raised by the assessee challenging the validity of the reassessment proceedings. Since the assessee succeeds on this legal ground, the ground challenging the addition on merit becomes academic - Appeal of assessee allowed.
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