2025 (1) TMI 172

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....ASTHY, JM: This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (hereinafter referred to as 'the CIT(A)') dated 19.03.2024, for assessment year 2011-12. 2. The brief facts of appeal as emanating from records are: The assessee is an agriculturist. During the period relevant to assessment year under ap....

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.... on the assessee. Referring to notice u/s. 142(1) of the Act dated 25.09.2018, he pointed that notice has been issued in the name of Ravinder, Village & Post Office Shikohpur District Bagpat. The assessee never resided in said village at any point of time. The assessee is resident of village Rampura District Gurgaon, Haryana. He further referred to the notice (supra) wherein service report of the ....

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....me after issuance of notice u/s. 148 of the Act. The assessee did not bother to appear before the CIT(A). The ld. DR, thus prayed for dismissing appeal of the assessee. 6. Both sides heard. The assessee has raised a legal issue that the notice issued u/s. 148 of the Act was never served on the assessee. Hence, the assessment proceedings are null and void. The assessee has placed on record copy ....

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....assessee was transferred to Income Tax Officer Ward 3(5), Gurgaon vide order dated 24.10.2018. The AO issued notice u/s. 142(1) of the Act on 31.10.2018 and 13.11.2018; however, there was no compliance from assessee side. The AO completed the assessment u/s. 144 of the Act. From sequence of events narrated above it is evident that no notice u/s. 148 was ever served on the assessee. The AO without ....