2009 (8) TMI 833

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.... the Assessing Officer on January 29, 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 assessment year 2003-04 was also filed on November 28, 2003, i.e. before the i....

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....aken the correct view of the matter in holding that there was no valid service of notice under section 148 and, hence the reassessment proceedings are null and void. The first notice issued on January 29, 2004, by speed-post was said to have been served on the old address at East of Kailash. There is no proof of service on record. Even otherwise, this is not valid service because the assessee had ....

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....bsp; So far as the presumption to be drawn under section 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 November 20, 2004, written to the Assessing Officer the assessee has denied service of the notice under section 148. Hence, even if ....

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.... disposed of the old premises at East of Kailash by a sale deed and even given the possession to the purchaser on September 3, 2003. Affidavit to that effect is filed along with the copy of the sale deed.   4. After hearing the arguments at length and going through various documents, we gather the impression that it may be a case of bona fide mistake on the part of the Assessing Officer. H....