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2022 (4) TMI 531 - AT - Income TaxReopening of assessment u/s 147 - Mode and manner of service of notice as contemplated in Sec. 282(1)(b) - validity of the service by affixture of the Notice u/s.148 - HELD THAT:- Notice server having failed to effect the service of the Notice u/s. 148, dated 11.03.2015, had returned the same with a report, viz. viz. "Shrimaan Ji, is kothi mein is naam ka kohi nahin hai" (that no one by the said name is available at this address), which thus clearly did cast an obligation upon the A.O. to have made necessary verifications as regards the whereabouts of the assessee, which we are afraid he had most arbitrarily dispensed with, and instead, by way of an idle formality got the same served by way of affixture at the aforesaid wrong address - if the A.O. would have done the bare minimum that was expected of him, i.e., consulted/referred to the assessment record of the assessee, i.e., his returns of income, PAN data, Form No. 26AS etc., then, the correct present address of the assessee could have easily been gathered by him. As the A.O. had failed to exercise his diligence as regards verifying the address of the assessee, and had in fact most arbitrarily dispensing with the said statutory obligation got the Notice u/s. 148, dated 11.03.2015 affixed at an address, i.e., 1-B, New Guru Teg Bahadur Nagar, Jalandhar, at which the assessee well to his knowledge (as intimated by the notice server vide his report) was not residing, therefore, the validity of such a service cannot be subscribed on our part. At this stage, we may observe, that the manner in which the A.O. had ordered for the service of the Notice u/s.148, dated 11.03.2015 by way of affixture at the aforesaid address, i.e., without using all due and reasonable diligence for verifying the whereabouts of the assessee is absolutely not in conformity with the mode and manner of service of notice as contemplated in Sec. 282(1)(b) r.w. Order V - Rule 17 of the Code of Civil Procedure, 1908 (V of 1908). We, thus, in terms of our aforesaid observations are of the considered view that the service of the Notice u/s. 148, dated 11.03.2015 cannot be held to have been carried out as per the mandate of law. As in the case before us the Notice u/s. 148, dated 11.03.2015 had been served on the assessee's counsel for the first time in the month of February, 2016, i.e., much beyond the prescribed period of 6 years from the end of the relevant assessment year which had expired on 31.03.2015, therefore, respectfully following case of Harjeet Surajprakash Girotra . [2019 (7) TMI 941 - BOMBAY HIGH COURT] we are of the considered view, that the A.O. had invalidly assumed jurisdiction for reopening the concluded assessment of the assessee company and passed the reassessment order u/s. 148 r.w.s. 143(3), dated 30.03.2016. At the same time, we may herein observe, that our aforesaid view is subject to our observations recorded herein below. Thus order passed u/s. 148 r.w.s. 143(3) shall stand vacated for want of valid assumption of jurisdiction by him for passing the impugned order.
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