2019 (11) TMI 264

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....7 r.w.s. 148 on the ground that no notice u/s.148 was served upon the assessee in accordance with law; secondly, approval given by the Pr.CIT u/s.151 is purely mechanical; and lastly, addition made by the Assessing Officer of Rs. 1,95,20,000/- under the head 'capital gain' on sale of property. 2. The facts in brief are that the assessee is an individual and doctor by profession and during the year under consideration had shown sale of immovable property for a consideration of Rs. 3,75,20,000/-. On the basis of non PAN AIR information, that assessee has sold immovable property at Noida, the assessee's case has been reopened u/s.147 by issuance of notice dated 16.03.2016 u/s.148. As observed by the Assessing Officer in the assessment order....

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....bsp;               Office of the Income tax Officer, Ward - 2(5), Noida Dated: 16.03.2016 To, VIKRANT TIWARI A-72N, SECTOR-17 NOIDA-201301 Whereas I have reason to believe that your income/ the income of ..................................................................... in respect of which you are assessable chargeable to tax for the assessment year 2009-10 has escaped assessment within the meaning of section 147ofthe Income Tax Act, 1961. I, therefore, propose to assess/reassess the income/ recompute loss/ depreciation allowance for the said asstt. year and I hereby require you to deliver to me wi....

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....and the notice dated 01.04.2018 is also different. This is evident from the fact that in the notice, the address mentioned is "A-72N Sector 17 NOIDA-201301", whereas in the lease deed different address was mentioned, "A-72, 1st floor Sector, 17 NOIDA". Thus, even if the Assessing Officer had taken the notice as the address mentioned in the lease deed which was the subject matter of CIB information and reopening, then also the address on which notice sent was wrong, because there is no such address A-72N. Accordingly, if jurisdictional notice u/s.148 has not been served in accordance with law then entire proceedings is void ab initio and in support he relied upon the judgment of Hon'ble Jurisdictional High Court in the case of Commissione....