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2015 (10) TMI 169 - AT - Income TaxValidity of assessment framed u/s 147 r.w.s 143(3) - notice issued u/s 148 was not served upon the assessee within the prescribed time limit - Held that:- The assessee had filed its return of income for the assessment year 2005-06 and subsequent assessment years with the new address. On the changed address intimation/order and correspondence have also been made by the department. Intimation u/s 143(1) dated 25.01.2008 for assessment year 2006-07 was also sent by the same AO at the changed address. Hence we concur with the contention of the Ld. AR that there was no justification for the AO to issue notice u/s 148 of the Act dated 27.03.2008 in question at the old address of the assessee. The revenue also fail to establish that on which address out of the two addresses mentioned in the notice u/s 148 was sent and served upon the assessee. The presumption of service comes to the rescue of the revenue only when the notice is dispatched through registered post and the notice is properly addressed. Here is the case where the dispute is to whether the notice u/s 148 dated 27.03.2008 was sent on a proper address or not. It is an established position of law that service of notice u/s 148 of the Act within the prescribed time limit is a condition precedent and mandatory to acquire jurisdiciton by the AO to frame the assessment u/s 147 r.w.s 143(3) of the Act. In absence of service of the said notice issued u/s 148 of the Act upon the assessee, the assessment in question u/s 147 r.w.s 143(3) of the Act is null & void. - Decided in favour of the assessee
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