TaxTMI 
TaxTMI 
2023 (2) TMI 149
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....ed by the Ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi is illegal and bad in law and has been passed without considering the submissions of the assessee. 2. That on the facts & circumstances of the case, Ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, has grossly erred in law in holding that assessing officer has rightly assumed jurisdiction over the case and proceedings u/s 148 of the Act have been validly initiated by the assessing officer. 3. That on the facts & circumstances of the case, Ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, has grossly erred in law in holding that issues raised in grounds of appeal no. 2 & 3 are factually wrong and as such are dismissed without appreciating: a) That....
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....which reads as under: Ground of appeal no. 3 1. That detailed submissions have been made at page no. 10 to 13 of written submissions before CIT(A) wherein assessee challenged that neither notice u/s 148 of the Act nor notice u/s 142(1) of the Act have ever been received. Assessee submitted that valid service of notice u/s 148 of the Act is a condition precedent for validity of proceedings u/s 147 of the Act. Mere issuance of notice u/s 148 of the Act within the time allowed u/s 149 of the Act is not enough but it has to be proved that notice u/s 148 of the Act was served upon the assessee. Similar is the position of notices u/s 142(1) of the Act and u/s 143(2) of the Act. For this proposition reliance was placed on a) Commissione....
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....erial on records that the said notices were not served on him. No observations on affidavit filed by the assessee have been made. No observations on case laws relied upon by the assessee have been made. 4. That it is an established law that if there is no material on records to doubt the veracity of the statement made in the affidavit and deponent has also not been crossed examined for bringing out falsity of the statement made in the affidavit, affidavit cannot be doubted. An affidavit is a piece of evidence which alongwith other material on records has to be taken into consideration before arriving at a finding. For this proposition reliance was placed on a) MEHTA PARIKH & CO. vs. CIT(1956) 30ITR181 (SC). Pg. 75 to 82 case laws. ....
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....t the assessment framed under section 144 r.w.s.147 is without jurisdiction and as such is illegal and bad in law. 6.2 In the written submission, the A.R stated that from the reasons recorded it is noticed that A.O received some information based on which he recorded reasons for re-opening and there was no basis or jurisdiction nor any material before the A.O to form a belief that income had escaped assessment. 6.3 In the Assessment Order the Assessing Officer stated the reasons for reopening asunder: "I have examined the relevant records and after verification of the same with reference to the above discussed issues, I have reason to believe that income to the extent of Rs.11,44,800/-, unexplained investment as discussed above and....
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....ion 148 of the Income Tax Act 1961. The learned AR argued that valid service of notice under section 148 of the act is a condition precedent for validity of the proceedings under section 147 of the act and mere issuance of notice under section 148 of the act within the time allowed under section 149 of the act is not enough as it has to be proved that notice under section 148 of the act was served upon the assessee and similar is the position of the service of notice under section 143 (2) and 142 (1). The learned council has filed an affidavit as annexure in support of the submissions that neither notice under section 148 of the Act nor notice under section 142(1) of the act had ever been served on the assessee. The appellant has alleged th....
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....in our view no substantial question of law is arising from the order of the Tribunal. Dismissed." 9. It is evident from the record that the claim of the Assessee regarding non service of the notice under section 148 of the act and 142 (1) of the act was duly supported with an affidavit and annexure as placed on record at APB, Pg. 16. The learned CIT appeal has merely rejected the submissions of the appellant assessee and its affidavit with one line observation that assessee did not bring any material on records that the said notice were not served on him. In our view, the learned CIT appeal was not justified in summarily rejecting the submissions and contentions of the appellant assessee which are duly supported with the affidavit and cas....