1982 (8) TMI 113

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....nd if so, whether there was proper service in order to justify an assessment under section 147(a) of the Act. A few facts will be relevant to answer the question. 2. The assessee is an individual and his main source of income is from partnership firm. He filed a return on31-7-1974declaring an income of Rs. 8,810. The return was, however, not signed. The ITO, therefore, treated the return as inv....

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....AC disposed of the matter by stating that notice under section 148 was served by affixture on2-3-1977. He accordingly confirmed the assessment. That is how the second appeal before the Tribunal has arisen. 3. The learned counsel appearing for the assessee pointed out that no notice was ever served on the assessee and even if there is note that the notice was served by affixture, it is totally i....

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....n 148. It is well settled that a notice under section 148 is a pre-requisite for a valid reopening of an assessment. It is a jurisdictional notice and not a mere procedural notice as in the case with other types of notices, say for instance under section 142(1) or 143(2). If an assessee can show that no notice was served on him under section 148 or that a notice was not properly served, that would....

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.... the reasons should be recorded by the ITO for reopening of the assessment. On this ground itself, the proceedings are totally vitiated. Secondly there was no notice issued by the ITO at all. There is no indication in the order sheet as to when the notice was issued in the first instance and whether any notice could not be served on the assessee. Earlier notices were being issued to the same addre....