2013 (10) TMI 14

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....pellant has raised the following substantial questions of law for consideration:- "(1) Whether Hon'ble ITAT was legally correct in quashing the assessment order holding that there was no valid evidence of proper service of notice u/s 148 of I.T Act ignoring that the notice was issued within prescribed time as required u/s 149 of the IT Act and properly served by the Income Tax Inspector and also through the speed post?. 2. Whether the Hon'ble ITAT was legally correct in holding that the notice u/s 148 was not issued on the last known address of the assesee ignoring that there exists minor mistake/difference in the address i.e. there should have been 49 Old Vijay Nagar colony in place of 49, North Vijay Nagar Colony and such minor mistake ....

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....He managed to return the notices. A small error in the address could not be ground to make the notice under Section 148 of the Act as invalid, and in any case Section 292 BB would be attracted. We have examined the findings and do not find any good reason to disagree with the findings of CIT (A) and ITAT in which they have held that notices were sent at a wrong address. The finding recorded by Tribunal in para 3 of the order is quoted as under:- "Here we are concerned only with the valid service of a notice issued u/s 148 of the Act. The invalidity of the notice issued under Section 148 renders the entire reaassessment proceedings as null and void whereas non service of a notice issued u/s 148 renders the assessment framed as bad in law. ....