TaxTMI 
TaxTMI 
TaxTMI 
2016 (11) TMI 1048
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.... and the assessment framed under section 144 of the Act is valid, which finding of the Commissioner of Income-tax (Appeals) is contrary to facts, bad in law be quashed. 2. Because the notice issued under section 148 of the Act, 1961 dated March 25, 2013, and the reassessment framed thereafter being without jurisdiction, bad in law be quashed. 3. Because there being no issue and service of notice under section148 of the Act, 1961, as required by law the entire reassessment proceedings initiated and reassessment framed are bad in law and be quashed. 4. Because the notice under section 148 having not been served in accordance with the provisions of the Act and there being no reasons to form belief that the income has escaped assessment, ....
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....e ground that notice under section 148 of the Act was never served upon the assessee. In support of this contention, the learned counsel for the assessee has invited my attention to the reasons recorded for reopening of assessment which are available at pages 20 and 21 of the compilation of the assessee. Reasons were recorded on March 19, 2013, and, thereafter, a notice under section 148 dated March 25, 2013, was issued through speed post on March 26, 2013. On March 25, 2013, notice was also served by affixture according to Assessing Officer. Thereafter, other notices under sections 142(1) and 143(2) were also issued on different dates. 3. During the course of assessment proceedings, the assessee has objected to the service of notice under....
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....s through the Income-tax Inspector (ITI) and when the assessee denied to receive the same, the ITI was left with no option but to serve the notice through affixture in the presence of Shri Hari Kumar Srivastava, notice server of office. But nothing was stated with regard to service of notice through speed post. 5. The assessee preferred appeal before the Commissioner of Income-tax (Appeals) but the Commissioner of Income-tax (Appeals) has rejected the legal objection of the assessee. 6. Now, the assessee is in appeal before the Tribunal and reiterated its contentions. The learned Departmental representative, on the other hand, has submitted that assessment was framed consequent to the directions of the Commissioner of Income-tax (Appeals)....
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....ings, the assessee has repeatedly challenged the validity of reopening of the assessment on the ground that notice under section 148 of the Act was never served upon the assessee. This repeated objections were not properly disposed of by the Assessing Officer. The assessee has also made further enquiry with the postal authorities to verify with regard to service of notice under section 148 upon the assessee, but he could not succeed in getting proper response from the postal authorities. Whereas the Department did not make any efforts to get this evidence or the certificate from the postal authorities with regard to service of notice under section 148 of the Act. When the assessee has raised the objection with regard to valid service of not....