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2015 (7) TMI 172 - ITAT GUWAHATIReopening of assessment - the assessment orders passed by the AO are illegal and without jurisdiction as no notices u/s.148 of the Act were served on the assessee as submitted by assessee - Held that:- In the instant case, even there is no concrete evidence to prove that notices u/s.148 of the Act, were sent by Regd. post on 31.5.2001. Evidence of such notice even does not establish on record that a separate notice for each assessment year under consideration was issued. Considering the above facts, we hold that no notice u/s.148 was served on the assessee. The revenue has miserably failed to prove that notices u/s.148 of the Act were served on the assessee. It is true that the AO derives his jurisdiction to initiate the proceedings u/s.147 of the Act on the basis of service of notice u/s.148 of the Act. For a proceeding u/s.147 of the Act, to be valid, it is mandatory that the service of notice u/s.148 should be effected. In the case of CIT v. Mintu Kalita [2001 (2) TMI 39 - GAUHATI High Court] held that service of notice prescribed in section 148 for the purpose of initiating proceeding for reassessment is not a mere procedural requirement but it is a condition precedent to the initiation of proceedings for the assessment u/s.147 of the Act. The mere issuance of notice is not sufficient.Thus we have no other alternative except to annul the reassessment orders made by the AO as well as the impugned order of ld CIT(A) for all the five assessment years under consideration. - Decided in favour of assessee.
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