TaxTMI 
TaxTMI 
2025 (4) TMI 1618
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....Tax Officer, Ward-1, Jind of the appellant at Rs. 16,44,030/- in an order of assessment dated 4.12.2018 u/s 147/144 of the Act. 2. That the Ld. Commissioner of Income Tax (Appeals) has grossly erred both in law and on fats in upholding the initiation of proceedings under section 147 of the Act and, completion of assessment under section 147/144 of the Act without appreciating that the same were without jurisdiction and hence deserved to be quashed as such. 2.1 That the Ld. Commissioner of Income Tax (Appeals) has failed to appreciate that there was no specific relevant, reliable and tangible material on record to forma "reason to believe" that income of the appellant had escaped assessment and in view thereof the proceedin....
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....ings recorded by the Ld. Commissioner of Income Tax (Appeals) are factually incorrect, legally misconceived and wholly untenable. 4. That even otherwise the Ld. Commissioner of Income Tax (Appeals) passed the order without granting proper opportunity to the appellant and therefore the same is contrary to principle of natural justice and hence vitiated." 2. Ld. Counsel for the Assessee, at the outset, referring to ground No. 2.4 of grounds of appeal submits that there was no valid service of notice u/s 148, 142(1) and therefore the assessment made u/s 144 r.w.s. 147 of the Act is void ab initio and deserves to be quashed. Ld. Counsel for the Assessee submits that it is an admitted position by the Ld. Assessing Officer in his rema....
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....er of Income- tax, Hisar Notice u/s 148 was issued on 26.03.2018 by Speed Post at the address available with this office. In this regard, it is also pertinent to mention here that the assessee is an employee of Haryana Government and present posting is in Hisar i.e. H.No.29, Sector 1 & 4, Hisar and also residing in Hisar and address on the ITR of his father, Sh. Ram Kumar is of village & Post Office: Pariihari, Distt. Hisar and the assessee whereas as per Income-tax record, the assessee of the assessee was # 153/3, Patel Nagar, Patilala Chowk, Jind on which all notices under section 148 and 142(1) were sent. Inspector was also deputed for service of notice u/s 142(1), but she has gathered that the assessee was not residing at the given addr....
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....otice under Section 148 of the Act is a jurisdictional requirement. The relevant portion of Section 148 (1) reads as under: "148. Issue of notice where income has escaped assessment.- (1) Before making the assessment, reassessment or re-computation under Section 147, the Income-tax Officer shall serve on the Assessee a notice containing all or any of the requirements which may be included in a notice under sub-section (2) of Section 139; and the provisions of this Act shall, so far as may be, apply accordingly as if the notice were a notice issued under that sub-section." 25. The Supreme Court in R.K. Upadhyaya {supra), explained that there was a distinct shift in the scheme of the provisions of the 1961 Act in comparison ....
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....hat onus. (v) The mere fact that an Assessee or some other person on his behalf not duly authorized participated in the reassessment proceedings after coming to know of it will not constitute a waiver of the requirement of effecting proper service of notice on the Assessee under Section 148 of the Act. (vi) Reassessment proceedings finalized by an AO without effecting proper service of notice on the Assessee under Section 148 (1) of the Act are invalid and liable to be quashed. (vii) Section 292 BB is prospective. In any event the Assessee in the present case, having raised an objection regarding the failure by the Revenue to effect service of notice upon him, the main part of Section 292 BB is not attracted. ....