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of <h1>Reassessment order quashed due to improper service of section 148 notice to wrong email address</h1> <h3>Brett Lee, Australia Versus ACIT, Circle-2 (2) (1), International Taxation, Delhi.</h3> Brett Lee, Australia Versus ACIT, Circle-2 (2) (1), International Taxation, Delhi. - TMI Issues Involved:1. Validity of the assessment order due to non-service of notice u/s 148 of the Income-tax Act, 1961.Summary of Judgment:Issue 1: Validity of the assessment order due to non-service of notice u/s 148 of the Income-tax Act, 1961The assessee, a non-resident individual and professional cricketer, challenged the validity of the assessment order dated 27.01.2023 passed u/s 147 read with section 144 of the Income-tax Act, 1961, for the assessment year 2013-14. The primary contention was that no notice u/s 148 of the Act was ever served on the assessee. The Assessing Officer (AO) had issued a notice u/s 133(6) on 20.03.2021, and subsequently, a notice u/s 148 on 30.03.2021, which was allegedly served on the assessee. However, the assessee did not respond, leading the AO to complete the assessment ex parte u/s 144.The Tribunal examined whether the notice u/s 148 was validly served. The assessee argued that the notice was sent to an incorrect email ID and was never received. The AO's records showed that the notice was sent to an email ID not belonging to the assessee and had bounced back. The Systems Directorate confirmed that the notice was sent to an incorrect email ID and was not successfully delivered.The Tribunal concluded that the notice u/s 148 was not served within the statutory period, rendering the assessment invalid. The Tribunal emphasized that service of notice u/s 148 is a mandatory requirement for reopening an assessment u/s 147. The failure to serve the notice within the limitation period invalidated the subsequent assessment proceedings.Conclusion:The Tribunal quashed the assessment order due to the invalid service of notice u/s 148, rendering the grounds on merits academic and not requiring adjudication. The appeal was allowed, and the order was pronounced in open court on 29.05.2024.
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