TaxTMI 
TaxTMI 
2015 (9) TMI 1064
X X X X Extracts X X X X
X X X X Extracts X X X X
....ns are disposed of. ITA Nos. 665/2015 & 666/2015 5. The short question that arises for determination in the present appeals by the Revenue under Section 260A (1) of the Income Tax Act, 1961 ('Act') against the impugned order dated 29th August 2014 passed by the Income Tax Appellate Tribunal ('ITAT') in ITA No. 3496//Del/2010 for the Assessment Year ('AY') 2001-02 is whether the notice to the Assessee under Section 148 of the Act was duly issued and served in accordance with law? 6. At the outset it may be noticed that recently this Court has by a decision dated 15th September 2015 in ITA No. 72 of 2014 (Commissioner of Income Tax v. Chetan Gupta) discussed the entire law in detail and summarised the legal position as under: (i) Under Se....
X X X X Extracts X X X X
X X X X Extracts X X X X
....oceedings finalised 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. 7. On the facts of the present case, it is seen that notice dated 27th March 2008 under Section 148 of the Act was issued to the Assessee by the Assessing Officer ('AO') at the address at B-231, Okhla Industrial Area, Phase-I, New Delhi. Admittedly, the Assessee had shifted from that address with effect from 1st February 2005 to a new address at B-115....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... precluded from insisting on the notice under Section 148 being issued to him at the known address and being served upon him. In the present case, on facts, it is not in dispute that the AO was aware of the change of address of the Assessee and yet the notice under Section 148 of the Act was issued at the older address. 11. Mr. Sahni submitted that the order of the CIT (A) notes the fact that a photocopy of the notice was given to the Assessee during the re-assessment proceedings and that by itself should constitute sufficient service of notice on the Assessee. In light of the law explained by the Supreme Court in R.K. Upadhyaya v. Shanbhai P. Patel (1987) 3 SCC 96 which has in turn been followed by this Court in Chetan Gupta (supra), the ....