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2020 (12) TMI 455 - AT - Income TaxValidity of reopening of assessment - service of notice on the wrong address - Correct ITO Jurisdiction over the assessee by issuing notice u/s 148 - HELD THAT:- No valid service of notice u/s 148 of the Act in terms of section 282 of the Act at the correct address of the assessee within a reasonable period of time by the revenue. When the assessee is assessed to tax by ITO, Ward – 13(3), Hyderabad and has been having regular correspondence with that Officer and returns of income for AYs, 2013-14, 2014-15, 2015-16 and 2016-17 were duly filed mentioning new address of the assessee with ITO, Ward – 13(3), Hyderabad, there is no reason as to why ITO, Ward – 10(1), Hyderabad should exercise jurisdiction over the assessee by issuing notice u/s 148 of the Act. In any case, ITO, Ward – 10(1), Hyderabad does not have jurisdiction over the assessee to trigger the initiation of the reassessment proceedings after recording of reasons for reopening of assessment. Hence, the reassessment framed by the ld. AO in the instant case deserves to be quashed as void ab-initio for want of jurisdiction of the ld. AO and for want of proper service of notice at the correct address of the assessee within the reasonable time. Accordingly, we hold that the reassessment framed by the AO is hereby quashed as void ab-initio. - Decided in favour of assessee.
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