TaxTMI 
TaxTMI 
2019 (2) TMI 1064
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.... said case is not at all applicable to the case of the assessee. In the case of the assessee notice was never served even by affixture and the notice u/s 148 sent through speed post received back by the AO with the postal remarks- "Ukt Number Par Iss Naam Ka Koi Nahi Rehta Hai, Atah Wapas. Sd. Dated 31.03.2016", which is placed on file. In absence of service, notice issued u/s 148 deserves to be quashed. 2. The ld. CIT(A) has grossly erred on facts and in law in upholding the validity of initiation of proceedings u/s 148 of the Act and assessment based on the basis of such notice ignoring the fact that the notice u/s 148 was issued by the AO. without application of mind, without any tangible material or valid reasons, simply on the basis....
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....e quashed. 3. It was submitted that in the instant case, the notice u/s 148 was issued on 29.03.2016 sent through speed post by the AO on 30.03.2016 at the address Plot No. 196, sector-9, UIT Colony, Bhiwadi which is the address of one Sh. Bhardwaj through whom the assessee had applied for PAN, was received back by the AO with the postal remarks" ukt number par iss naam ka koi nahi rehta hai, atah vapas. Sd. Dated, 31.03.2016." It was submitted that the envelope returned by the postal authorities containing un-served notice u/s. 148 is available on assessment records, a copy of which has been obtained by the assessee and is enclosed as part of paperbook. It was further submitted that as apparent from the assessment records, there has been ....
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....t the notice u/s. 148 may kindly be held void-ab-initio for want of service and assessment may kindly be quashed. 6. Per contra, the ld. DR supported the order of the lower authorities and submitted that the notice u/s 148 has been duly issued and served on the assessee and therefore, there is no irregularity in assumption of jurisdiction by the Assessing Officer u/s 147 of the Act. In support, reliance was placed on the decision of the Hon'ble Delhi High Court in case of CIT V. Yamu Industries Ltd.(2008) 167 Taxman, 67. Further, he supported the findings of the ld CIT(A) which are reproduced as under: "5.5 Regarding the appellant's claim of not receiving the notice u/s 148 of the Act, I have considered the judicial rulings by Hon'ble De....
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....Act. As far as the service of the notice u/s 148 is concerned, the assessment order is thus apparently silent and so is the case with the ordersheet which talks about issuance of notice u/s 148 only and nothing has been stated as to whether the same has been duly served on the assessee. Further, the ld AR has contended that the notice so issued u/s 148 has been returned back unserved and is available in the assessment records and a copy thereof placed in the paperbook. Where the initial notice has been received back unserved which is an undisputed fact in the instant case, it is incumbent upon the Assessing officer to take steps in terms of issuing another notice after determining the reasons for non-service and/or alternatively, service th....
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....must be mandatorily complied with. They are not mere procedural requirements. (ii) For the AO to exercise jurisdiction to reopen an assessment, notice under Section 148 (1) has to be mandatorily issued to the Assessee. Further the AO cannot complete the reassessment without service of the notice so issued upon the Assessee in accordance with Section 282 (1) of the Act read with Order V Rule 12 CPC and Order III Rule 6 CPC. (iii) Although there is a change in the scheme of Sections 147, 148 and 149 of the Act from the corresponding Section 34 of the 1922 Act, the legal requirement of service of notice upon the Assessee in terms of Section 148 read with Section 282 (1) and Section 153 (2) of the Act is a jurisdictional pre-condition to ....