TaxTMI 
TaxTMI 
2023 (2) TMI 149
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.... facts and circumstances of the case, order passed 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 wron....
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.... the assessment order is illegal and bad in law. In support, he files a brief written submission 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....
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.... Annexure A, same enclosed at page no. 16of paper book. 3. That submissions made have been rejected with one line observation that assessee did not bring any material 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 take....
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....tion and service of notice u/s 148 of the Act by observations in para 6. and 7. on page 20 and 21 of the impugned order as follows: "6. Reopening: 6.1 In the grounds of appeal, the appellant contested that 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: ....
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....e order of the CIT. 7. We have heard the rival contentions, considered relevant material, citations and return submissions filed by both the sides. The assessee has challenged the validity of the assessment order on account of non service of the notice should under section 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....
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....vailable on record to the effect that notice under s. 148 of the Act was actually not served upon the assessee, which was a condition precedent for making reassessment or recomputation under s. 147 of the Act. We do not find any ground to interfere in the said finding of fact, and 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 ....