TMI Blog2015 (10) TMI 1480X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee, and the validity of the reliance would not be impacted on the process or the manner in which the information/material has come in the possession of the Revenue. So, however, it is the validity of the assessment proceedings itself that is at stake in the present case. The proceedings initiated without a valid notice under section 148(1) cannot be recognised in the eye of the law. - Decided in favour of assessee - I.T.A. No. 6213/Mum/2011 - - - Dated:- 18-3-2015 - SHRI SANJAY ARORA AND SHRI AMIT SHUKLA, JJ. For the Appellant : Shri Akhilendra Yadav For the Respondent : Shri Firoz Andhiyarjina Shri Laxmikant Kothari ORDER Sanjay Arora (Accountant Member).- This is an appeal by the Revenue directed agains ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the relevant assessment year and, besides, not vitiated for having been purportedly issued without recording the reasons for the same. 4. We have heard the parties, and perused the material on record. The assessment proceedings in the instant case were initiated vide notice under section 148 dated March 30, 2010. This is borne out of the fact of not only the notice (copy on record) being dated March 30, 2010, but also the said date subscribed thereto by the Assessing Officer in his hand below his signature thereon, signifying that the said notice was not only processed, but also signed on that date (i.e., March 30, 2010). The said notice, thus, irrespective of the date when the steps for its issue may have been initiated, has been i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (as to escapement of income), but that of recording of the reason/s to believe, and before the issue of notice under section 148(1). Again, the assumption of jurisdiction for assessment under section 147 is by issue of notice under section 148, and not its service (R. K. Upadhyaya v. Shanabhai P. Patel [1987] 166 ITR 163 (SC)) which in the present case is on March 31, 2010. The assumption of jurisdiction is thus also not dependent on its subsequent service. A valid service, though mandatory for a valid assessment, is yet procedural, not disturbing the initiation of otherwise legally valid proceedings in law, i.e., where the jurisdiction for assessment stands validly assumed, with the law being amended since, so that with effect from April 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tional notice. A comparison could be made with the time limitation for the issue of such notice or for the completion of (say) assessment proceedings. The requirement, though procedural, directly impacts the very foundation or edifice on which the legal validity of the ensuing proceedings or document rests. We are conscious that the apex court in Pooran Mal v. Director of Inspection (Investigation) [1974] 93 ITR 505 (SC) clarified that the test of admissibility of evidence under the Indian jurisprudence lies in its relevance, so that even materials or information found during or as a result of an illegal search could also be put to use or relied on in framing an assessment. Why, even independent of the said decision, an assessment could ..... X X X X Extracts X X X X X X X X Extracts X X X X
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