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TMI Blog2025 (4) TMI 653X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal vide its order sheet entry dated 20.03.2025 had condoned the delay after considering the condonation application a/w. affidavit filed by the assessee. 3. In this case, the assessee has filed both legal grounds as well as grounds on merits. The Ld. Counsel for the assessee submitted that he would assail the legal ground first and if the said legal ground is answered affirmative, then the grounds on merits shall become academic only. 4. The legal issue that has been raised by the Ld. Counsel for the assessee is that notice u/s. 148 of the Act for the reassessment proceedings had been received by the assessee physically on 06.04.2018. In this regard, it has been further submitted by the Ld. Counsel that since notice has been receiv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt assessment year 2013-14 i.e. on 31.03.2018 and the report is silent also whether there is any approval from the Pr. CIT obtained or not. The Ld. Sr. DR could not refute the contention of the Ld. Counsel beyond this report of the A.O nor could adduce evidence regarding approval from competent authority as per Section 151(ii) of the Act. Therefore the facts remains that notice was physically received by the assessee on 06.04.2018 and the relevant assessment year ended on 31.03.2018 which is beyond three years and the mandate of Section 151(ii) of the Act is therefore not fulfilled in case of the assessee. 6. I have heard the parties herein and perused the documents available on record. I am of the considered view that the serving of notic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aws as enshrined u/s. 151(ii) of the Act. This makes the reassessment order arbitrary, bad in law and invalid. Accordingly, the reassessment order passed by the A.O is quashed holding it void ab initio. 7. That once the reassessment order is quashed, then all other subsequent proceedings becomes non-est in the eyes of law. 8. As per the aforesaid terms even without going into the merits of the matter on this legal premise itself the appeal of the assessee is allowed. Since this legal ground is answered in favour of the assessee, therefore, all other grounds on merits including any other legal grounds if any, becomes academic only. 9. In the result, appeal of the assessee is allowed. Order pronounced in open court on 9th day of April, 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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