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2024 (2) TMI 54 - SC ORDERValidity of reopening of assessment - photocopy of the notice was given to the Assessee during the re-assessment proceedings - sufficient service of notice on the Assessee or not? - as decided by HC [2015 (9) TMI 1064 - DELHI HIGH COURT] no legal error committed by the ITAT in holding that there was no proper service of notice on the Assessee under Section 148 - Revenue stated that this petition has to be dismissed on on the ground of low tax effect as being covered by the Circular No. 17 of 2019 dated 08.08.2019 issued by Department of Revenue, Ministry of Finance - HELD THAT:- Special Leave Petition dismissed. Reopening of assessment u/s 147 - legality of the notice issued u/s 148 - as decided by HC [2015 (9) TMI 756 - DELHI HIGH COURT] ITAT was right in its conclusion that since no proper service of notice had been effected u/s 148 (1) on the Assessee, the reassessment proceedings were liable to be quashed - HELD THAT:- We see that the said notice as followed by the order passed by the AO/CIT was set aside by the Income Tax Appellate Tribunal way back on 21.06.2013. Subsequently the order of the Tribunal was upheld by the High Court on 15.09.2015. Proceedings initiated in 2008 have concluded by the order of the High Court in 2015. Yet another decade passed thereafter. Under the circumstances, while we keep the question of law open for consideration in another case, we will not interfere with the judgment of the High Court. Special Leave Petition is dismissed.
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