TMI Blog2009 (8) TMI 833X X X X Extracts X X X X X X X X Extracts X X X X ..... that:- it may be a case of bona fide mistake on the part of the Assessing Officer. However, a valuable right accrued to the respondent and, furthermore, when we find that the tax effect is only Rs. 4,13,210 (as per the CBDT circular, appeals with tax effect up to Rs. 4 lakhs are not to be filed). - Decided in favor of assessee. - 1171 of 2008 - - - Dated:- 31-8-2009 - SIKRI A. K., VALMIKI J. ME ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -tax (Appeals), in these circumstances, held that no valid notice was served upon the assessee under section 148 of the Act. The entire discussion in this behalf, in appeal, is summarized by the Income-tax Appellate Tribunal in para. 8 of its order, relevant portion whereof makes the following reading : "8. We have carefully considered the matter. We have also perused the record produced ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave checked up if there was any change of address, because valid service of a notice of reopening the assessment is a jurisdictional matter and this is a condition precedent for a valid reassessment. The contention of the learned counsel for the assessee that the Act does not provide for a formal intimation of the change of address and, therefore, the only place where one would find if there has b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... return of income filed for the assessment year 2003-04 and that is the last-known address." 3. Learned counsel for the Revenue argued that no doubt in the return filed on November 28, 2003, for the assessment year 2003-04, on the first page new address is given, the assessee had also shown the old address in the annexure to the said return showing "computation of assessable income". However, l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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