2023 (4) TMI 232

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....g the action of the Ld. Assessing Officer with regard to re-opening of the case u/s 148 of the Income Tax Act, 1961. b. That the CIT(A) has failed to appreciate that no valid notice u/s 148 has been served upon the assessee which is the mandatory requirement. c. That notwithstanding the above grounds of appeal, there was no reason to believe that the Income of the assessee has escaped assessment. 2. That the Worthy CIT(A) has erred in upholding the assessment order passed by the Assessing Officer without issuance of notice u/s 143(2) of the Income Tax Act, 1961 which was mandatory requirement. 3. Notwithstanding the above grounds of appeal, Worthy CIT(A) has erred in upholding the addition of Rs. 42,85,978/- out of the total additio....

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....f information, notice u/s 148 of the Act etc. to submit that the address mentioned in the said notices was incomplete, such as: "Smt. Manjit Kaur, W/o Balvir Singh Raikot - 141109." 5. The Ld. Counsel in this respect has submitted that the address in the aforesaid notice was insufficient. He has further invited our attention to the copies of the postal / registered envelope, which were received back by the Department as un-served with the remarks "short address" or "incomplete Address" 6. The Ld. counsel thereafter has invited our attention to the paper book page 22 to submit that the only the notice received by the Asses see in this behalf was dated 12.12.2019 issued u/s 142(1) of the Act, whereby, the Asses see was called upon to ....

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....upon was duly served and the assessee would be precluded from taking any objections that the notice was (a) not served upon him; or (b) not served upon him in time; or (c) served upon him in an improper manner. According to Mr. Mahabir Singh, learned Senior Advocate, since the Respondent had participated in the proceedings, the provisions of Section 292BB would be a complete answer. On the other hand, Mr. Ankit Vijaywargia, learned Advocate, appearing for the Respondent submitted that the notice under Section 143(2) of the Act was never issued which was evident from the orders passed on record as well as the stand taken by the Appellant in the memo of appeal. It was further submitted that issuance of notice under Section 143(2) of the Act....