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TMI Blog2025 (4) TMI 1618X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 16,44,030/- in an order of assessment dated 4.12.2018 u/s 147/144 of the Act. 2. That the Ld. Commissioner of Income Tax (Appeals) has grossly erred both in law and on fats in upholding the initiation of proceedings under section 147 of the Act and, completion of assessment under section 147/144 of the Act without appreciating that the same were without jurisdiction and hence deserved to be quashed as such. 2.1 That the Ld. Commissioner of Income Tax (Appeals) has failed to appreciate that there was no specific relevant, reliable and tangible material on record to forma "reason to believe" that income of the appellant had escaped assessment and in view thereof the proceedings initiated are illegal, untenable and therefore unsustainab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ived and wholly untenable. 4. That even otherwise the Ld. Commissioner of Income Tax (Appeals) passed the order without granting proper opportunity to the appellant and therefore the same is contrary to principle of natural justice and hence vitiated." 2. Ld. Counsel for the Assessee, at the outset, referring to ground No. 2.4 of grounds of appeal submits that there was no valid service of notice u/s 148, 142(1) and therefore the assessment made u/s 144 r.w.s. 147 of the Act is void ab initio and deserves to be quashed. Ld. Counsel for the Assessee submits that it is an admitted position by the Ld. Assessing Officer in his remand report that the notice issued u/s 148 and 142(1) returned un-served with the postal remarks "left without add ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re that the assessee is an employee of Haryana Government and present posting is in Hisar i.e. H.No.29, Sector 1 & 4, Hisar and also residing in Hisar and address on the ITR of his father, Sh. Ram Kumar is of village & Post Office: Pariihari, Distt. Hisar and the assessee whereas as per Income-tax record, the assessee of the assessee was # 153/3, Patel Nagar, Patilala Chowk, Jind on which all notices under section 148 and 142(1) were sent. Inspector was also deputed for service of notice u/s 142(1), but she has gathered that the assessee was not residing at the given address now. Notice send on the said address was also received back with the post remarks "Left without address" The undersigned was left with no alternative but to complete th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Before making the assessment, reassessment or re-computation under Section 147, the Income-tax Officer shall serve on the Assessee a notice containing all or any of the requirements which may be included in a notice under sub-section (2) of Section 139; and the provisions of this Act shall, so far as may be, apply accordingly as if the notice were a notice issued under that sub-section." 25. The Supreme Court in R.K. Upadhyaya {supra), explained that there was a distinct shift in the scheme of the provisions of the 1961 Act in comparison with the corresponding provision i.e. Section 34 under the 1922 Act under which the mandatory requirement was that both the issuance and service of notice had to be completed within the prescribed period. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice on the Assessee under Section 148 of the Act. (vi) Reassessment proceedings finalized by an AO without effecting proper service of notice on the Assessee under Section 148 (1) of the Act are invalid and liable to be quashed. (vii) Section 292 BB is prospective. In any event the Assessee in the present case, having raised an objection regarding the failure by the Revenue to effect service of notice upon him, the main part of Section 292 BB is not attracted. 47. On the facts of the present case, the Court finds that the ITAT was right in its conclusion that since no proper service of notice had been effected under Section 148 (1) of the Act on the Assessee, the reassessment proceedings were liable to be quashed. Consequently, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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