TMI Blog2020 (8) TMI 586X X X X Extracts X X X X X X X X Extracts X X X X ..... ent to the assessee, therefore, it vitiate the entire re-assessment proceedings because it was the jurisdictional notice to initiate proceedings u/s 147 . Since the notice itself was illegal and bad in Law, therefore, entire re-assessment proceedings have been vitiated and as such A.O. could not have assume the jurisdiction under section 148 to frame the assessment against the assessee. The Ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... used the material available on record. 3. The short question in the Departmental Appeal is quashing of the re-assessment proceedings under section 147/148 of the I.T. Act, 1961. 4. The assessee on receipt of notice under section 148 of the I.T. Act, 1961, Dated 26.03.2007, filed letter Dated 02.04.2007 before A.O. contending that the notice under section 148 Dated 26.03.2007 is neither signe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... copy of the unsigned notice is available on record and another notice claimed by the A.O. to be signed is also available on record. However, the A.O. did not dispute that unsigned notice was received by the assessee. The Ld. CIT(A) in view of the above found that since notice under section 148 received by assessee is unsigned, therefore, reopening of the assessment was quashed and held to be null ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ified in holding the assessment order to be null and void. The Departmental Appeal has no merit and the same is accordingly dismissed. 7. The assessee in the cross objection has raised other grounds as well as challenging the reopening of the assessment which have not been decided by the Ld. CIT(A). Since we have dismissed the Departmental Appeal and there is no finding by the Ld. CIT(A) on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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