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2019 (5) TMI 731 - AT - Income TaxReopening of assessment u/s 147 - no notice u/s 148 have been issued on correct address - service of notice u/s 148 - HELD THAT:- In A.Y. 2007-2008, the assessee filed the return of income giving the correct address at F-55D, GTB Enclave, New Delhi. Same address have been mentioned by the A.O. in the assessment orders for the A.Ys. 2005-2006 and 2006- 2007 u/s 143(3) which were passed before issuing of the notice u/s 148. Therefore, it was, within the knowledge of the A.O. that assessee is not available at F-16 Preet Vihar, Delhi. Therefore, there was no reason to prepare the notice u/s 148, on that address. No assessment record has been produced before us to show if the notice u/s 148 have even issued to the assessee through registered post. Copy of the Office record of the A.O. is filed with regard to speed-post but no postal receipt have been produced to show even if the notice u/s 148 have been issued through speed-post at the correct address of the assessee. Therefore, in the absence of production of assessment record, nothing is proved if any notice u/s 148 have been issued to the assessee. It is clear that no notice under section 148 have been served upon the assessee for completion of the assessment. Therefore, the jurisdictional pre-condition, is not satisfied for finalizing the reassessment order. The decisions relied upon by Assessee are squarely apply to the facts and circumstances of the case. We are of the view that Revenue has failed to prove that notice u/s 148 have been served open the assessee which is mandatory in nature - quash the re-assessment order - Appeal of Assessee is allowed.
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