TaxTMI 
TaxTMI 
2022 (10) TMI 1030
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....herefore, I safely presume that the notice has been served on the assessee and I have no alternative, but, proceeding with the adjudication of the appeal ex parte qua the assessee, after hearing the argument of the ld. Sr. DR. 3. Grounds No.1 and 7 of the assessee are of general in nature. First of all, I take ground No.2 of the assessee for adjudication which reads as follows:- "2. That neither notice u/s 148 issued nor served upon the assessee because the order sheet for issuing the notice has not been signed. The order sheet haws not been signed on recording the reasons, meaning thereby, the order sheet before 27.03.2017 upto 07.07.2017 has not been signed. Hence, all the proceedings upto 07.07.2017 are invalid. In this connection, I ....
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....ase, the A.O. has reopened the assessment by issue of notice u/s 148 of the Act. During the reassessment proceedings, the assessee has replied to the notice issued u/s 148 of the Act and requested for supply of the reasons recorded for the issue of notice u/s 148 of the Act. However, the A.O. has not supplied the reasons. As per the Hon'ble Supreme Court decision in the case of GKN Driveshafts (India) Limited Vs. ITO and Others cited (supra), once the notice u/s 148 of the Act is issued, the proper course of action is to file the return and if the assessee so desires to seek the reasons for issue of notice and the A.O. is bound to furnish the reasons within a reasonable time. On receipt of the reasons, the assessee is entitled to file o....
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....onse to a notice served under this section, and (b) subsequently a notice has been served under sub-section (2) of section 143 after the expiry of twelve months specified in the proviso to sub=- section (2) of section 143, as it stood immediately before the amendment of said sub-section by the Finance Act, 2002 (20 of 2002) but before the expiry of the time limit for making the assessment, reassessment or recomputation as specified in sub section (2) of section 153, every such notice referred to in this clause shall be deemed to be a valid notice: Provided further that in a case- (a) where a return has been furnished during the period commencing on 1st day of October, 1991 and ending on the 30th day of September, 2005 in response t....
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....ssessee is allowed." 7. In the present case also, on verification of the assessment record including the order sheets from the date of recording of reasons dated 27.03.2017 to 07.07.2017 clearly reveals that the order sheets by the AO from recording of reasons, issuing of notice u/s 148 of the Act and notices u/s 142(1) dated 25.05.2017 and dated 07.07.2017 are handwritten and there is no signature of the AO thereon. Thus, I safely hold that the AO neither complied with the statutory requirements and issuing notice u/s 148 of the Act nor complied with the law laid down by the Hon'ble Supreme Court in the case of reassessment proceedings. Consequently, I am compelled to hold that the AO did not have valid jurisdiction to initiate reassessm....