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TMI Blog2022 (5) TMI 163X X X X Extracts X X X X X X X X Extracts X X X X ..... et submits that no notice u/s 148 was served on the assessee and, therefore, in the absence of service of notice u/s 148 the reopening of assessment is void ab intito and bad in law. Reliance was placed on the following decisions: 1. CIT vs. Eshaan Holdings (P) Ltd. 345 ITR 541 (Del); 2. CIT Vs. Chetan Gupta 382 ITR 613 (Del); 3. Pr. CIT Vs. Atlanta Capital Pvt. Ltd. ITA No. 665/2015 dated 21.09.2015 (Del. HC); 4. CIT vs. Hotline International (P) Ltd. 296 ITR 333 (Del) (HC); 5. CIT Vs. Rajesh Kumar Sharma 311 ITR 235 (Del) (HC); 6. CIT Vs. Avtar Singh 219 CTR 588 (P&H High Court). 3. The Ld. Counsel for the assessee submits that on inspection of the records it is found that the notice was sent to the old address of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l on merits and decided against the assessee. It is the contention of the Ld. Counsel for the assessee that no notice u/s 148 has been served which submission has not been controverted by the Ld. DR with evidences. 7. In the case of CIT Vs. Eshaan Holdings (P) Ltd. (supra) the Hon'ble Delhi High Court held as under: - "Notice under Section 148 of the Income Tax Act, 1961 (for short, the 'Act') was issued by the Assessing Officer on 29.1.2004 It was sent at 438, Mount Kailash Towers, East of Kailash, New Delhi (hereinafter referred to as the 'old address'). By that time, the assessee had shifted from the said address to N-118, Panchsheel Park, New Delhi (hereinafter referred to as the 'new address'). Return for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ess, 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 been a change in the address is the return of income (for later years) contains force. So far as the presumption to be drawn under sec. 27 of the General Clauses Act is concerned, it can be drawn only if the notice is properly addressed which is not the case here. As already noted, it was sent to the old address. Further, in the letter dated 20.11.2004 written to the Assessing Officer the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid findings need no interference in the present appeal. Dismissed." 8. Similar view has been taken by the Hon'ble Delhi High Court in the case of CIT Vs. Chetan Gupta (supra), wherein the Hon'ble High Court held that where notice u/s 148 was not served on the assessee in accordance with law the reassessment made consequent thereto was without jurisdiction and liable to be quashed. In the case on hand as the Revenue could not prove the service of notice u/s 148 on the assessee in accordance with law the re-assessment made u/s 147 read with section 144 pursuant to such notice is void ab initio and bad in law. Hence, the reassessment order made u/s 144 read with section 147 is quashed. Since the appeal of the assessee is allowed on preli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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