TMI Blog2019 (2) TMI 1064X X X X Extracts X X X X X X X X Extracts X X X X ..... rein the assessee has taken the following grounds of appeal:- 1. The ld. CIT(A) has grossly erred on the facts and in law in presuming the service of notice u/s 148 on the basis of decision of Hon ble Delhi High Court, in the case of CIT V. Yamu Industries Ltd.,(2008) 167 Taxman, 67. The said case is not at all applicable to the case of the assessee. In the case of the assessee notice was never served even by affixture and the notice u/s 148 sent through speed post received back by the AO with the postal remarks- Ukt Number Par Iss Naam Ka Koi Nahi Rehta Hai, Atah Wapas. Sd. Dated 31.03.2016 , which is placed on file. In absence of service, notice issued u/s 148 deserves to be quashed. 2. The ld. CIT(A) has grossly erred on fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n undelivered, and thereafter, there has been no effort done by the Assessing Officer even to serve the notice by affixture. It was submitted that the service notice u/s 148 is a jurisdictional requirement that must be mandatorily complied with and in the absence of the same, the present proceeding needs to be quashed. 3. It was submitted that in the instant case, the notice u/s 148 was issued on 29.03.2016 sent through speed post by the AO on 30.03.2016 at the address Plot No. 196, sector-9, UIT Colony, Bhiwadi which is the address of one Sh. Bhardwaj through whom the assessee had applied for PAN, was received back by the AO with the postal remarks ukt number par iss naam ka koi nahi rehta hai, atah vapas. Sd. Dated, 31.03.2016. It wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Mrs. Subhashri Panicker v. CIT (D.B. Income Tax Appeal NO. 202/2015, dated 24.10.2017) wherein the Hon ble High Court relied on the decision in case of Chetan Gupta (supra) and others, and has allowed the appeal of the assessee admitting non-service of notice u/s. 148 of the Act. It was accordingly submitted that the notice u/s. 148 may kindly be held void-ab-initio for want of service and assessment may kindly be quashed. 6. Per contra, the ld. DR supported the order of the lower authorities and submitted that the notice u/s 148 has been duly issued and served on the assessee and therefore, there is no irregularity in assumption of jurisdiction by the Assessing Officer u/s 147 of the Act. In support, reliance was placed on the deci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stant case, on perusal of the assessment order, it is noted that the Assessing Officer has stated that after recording the reasons and obtaining necessary approval from the Addl. CIT(A), Alwar, case was reopened by issuance of notice u/s 148 on 29.03.2016 and thereafter, the assessment was completed u/s 147 read with 144 of the Act. As far as the service of the notice u/s 148 is concerned, the assessment order is thus apparently silent and so is the case with the ordersheet which talks about issuance of notice u/s 148 only and nothing has been stated as to whether the same has been duly served on the assessee. Further, the ld AR has contended that the notice so issued u/s 148 has been returned back unserved and is available in the assessmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hon'ble Delhi High Court in the case of CIT v. Chetan Gupta (supra), which has been relied upon by the ld AR, supports the case of the assessee wherein it was held as under- ( i) Under Section 148 of the Act, the issue of notice to the Assessee and service of such notice upon the Assessee are jurisdictional requirements that must be mandatorily complied with. They are not mere procedural requirements. ( ii) For the AO to exercise jurisdiction to reopen an assessment, notice under Section 148 (1) has to be mandatorily issued to the Assessee. Further the AO cannot complete the reassessment without service of the notice so issued upon the Assessee in accordance with Section 282 (1) of the Act read with Order V Rule 12 CPC and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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