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2022 (5) TMI 163 - AT - Income TaxValidity of reopening of assessment - non-service of notice u/s 148 and also notice u/s 143(2) - assessee submits that on inspection of the records it is found that the notice was sent to the old address of the assessee and the notice was returned by the postal authorities and the same was kept on record by the AO and, therefore, the said notice was never served on the assessee - HELD THAT:- As in the case of CIT Vs. Chetan Gupta [2015 (9) TMI 756 - DELHI HIGH COURT] wherein the Hon’ble High Court held that where notice u/s 148 was not served on the assessee in accordance with law the reassessment made consequent thereto was without jurisdiction and liable to be quashed. In the case on hand as the Revenue could not prove the service of notice u/s 148 on the assessee in accordance with law the re-assessment made u/s 147 read with section 144 pursuant to such notice is void ab initio and bad in law. Hence, the reassessment order made u/s 144 read with section 147 is quashed. - Decided in favour of assessee.
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