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2020 (2) TMI 109 - AT - Income TaxReopening of assessment u/s 147 - notice issued u/s 148 of the IT Act was not served upon the assessee - HELD THAT:- There are certain undisputed facts in this case i.e. the AO has not admittedly sent any notice issued u/s 148 to the registered office address of the assessee company either through registered post or speed post and further the AO has made no efforts to serve notice through Affixture at the above registered office address. Although the assessee has categorically raised the objection about non service of notice under section 148 of the Act but still no copy of notice issued under section 148 of the Act was served upon the assessee at any subsequent point of time but before completing the order of assessment on 24.03.2015. From the record, we also notice that there is no power of attorney of Shri Anand Sharma, CA given by the assessee, therefore, in such circumstances even if any notice was served on Shri Anand Sharma under section 148 but the same is of no consequence in the absence of any valid authority/authorization given by the assessee company to the said Shri Anand Sharma, CA. The ld. CIT (A) has also pointed out that in the completed order sheet there no indication of the fact that any point of time any Power of Attorney or Authorization was filed by the assessee company in favour of Shri Anand Sharma on or before 14.03.2014 for the year under consideration. D/R submission before us that the service of notice was effected on Shri chandan but the fact remains that the said Shri Chandan was neither the employee of the assessee nor was authorized to received such notice and, therefore, in such a situation we cannot treat the said alleged service on Shri Chandan to be a valid service in view of the provisions of section 282 of the Act read with Order 5 of the Code of Civil Procedure 1908. Service of notice issued under section 148 of the Act is a mandatory as well as jurisdictional requirement and thus without valid service of notice, the reassessment order passed is liable to be quashed. Even in the order passed by Hon’ble Delhi High Court in case of CIT vs. Chetan Gupta [2015 (9) TMI 756 - DELHI HIGH COURT] it has been held that section 292BB is prospective in nature and the main part of section 292BB was not applicable and thus participation by the assessee or some other person on his behalf not duly authorized in the reassessment proceedings, will not constitute a waiver of the requirement of effecting proper service of notice on the assessee under section 148 of the Act. - Decided in favour of assessee.
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