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2023 (2) TMI 149 - AT - Income TaxReopening of assessment u/s 147 - non service of the notice under section 148 of the act and 142 (1) of the act - HELD THAT:- The statutory notice under section 148 of the act has never been served upon the appellant assesse. The revenue authorities, the AO, the CIT(A) and the Ld. DR has failed to brought on record any material evidence to controvert the contention of the appellant. In our considered view, the impugned order suffered legal infirmities and perversities to the peculiar facts on record which cannot be approved. Accordingly, we hold that the assumption of jurisdiction u/s 147 of the act, in absence of service of notice under section 148 in invalid and therefore, the consequent assessment order is held to be illegal and bad in law. Thus, the ground no. 3 on legal issue, challenging the validity of assessment on account of non-service of notice u/s 148 of the act is allowed. Appeal of the assessee is allowed.
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