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2021 (4) TMI 739 - ITAT DELHIValidity of reopening of assessment u/s 147 - no valid notice issued/served u/s 148 - HELD THAT:- Notice u/s 148 of the Act was handed over to the notice server and the area inspector on the very same date and the notice was served through affixture on the same date instead of first attempting to serve the same in person or through post. therefore, find merit in the arguments of the learned counsel for the assessee that no notice u/s 148 of the Act was ever served to the assessee and even if it is accepted that such a notice is served through affixture even then also the same is not valid service being served after office hours and the notice so affixed does not bear the name of any witness of the localities other than the Ward Inspector who accompanied the notice server. The chronology of events that has taken place clearly shows that no notice u/s 148 was ever served upon the assessee before 31.03.2015 and therefore, find force in the arguments of the learned counsel for the assessee that since no notice u/s 148 of the Act was served on the assessee before 31.03.2015, therefore, such reassessment proceedings are not in accordance with law and has to be quashed. - Appeal of the assessee is allowed.
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