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2023 (8) TMI 592 - DELHI HIGH COURTValidity of reopening of assessment u/s 147 - mandation to issue notice u/s 148 - notice issued with serious defects [Notice directed to an entity in wrong name, wrong PAN, Wrong AY and wrong DIN] - HELD THAT:- A plain reading of the extract Section 148 would show that the AO, before making the assessment, reassessment or re-computation u/s 147 of the Act, is required to serve on the assessee a notice, along with a copy of the order passed, if required, under clause (d) of Section 148A of the Act. As per the provision, the AO is required to call upon the assessee within a defined period, to furnish a return of his income or income of any other person, in respect of which he is assessable, under this Act during the relevant AY. The return filed is, in law, considered as if it was furnished u/s139 of the Act. The reassessment proceedings can only commence once notice under Section 148 of the Act is issued. It is, clearly, a step which the AO is required to take before he assumes jurisdiction; inter alia, for reassessing the case. Non issue of notice for reopening is not a curable defect u/s 292B. Undoubtedly, there is a misstep on the part of the AO since the AO has not assumed jurisdiction as per law. Therefore, we have no hesitation in quashing the impugned notice issued under Section 148 of the Act. Decided in favour of assessee.
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