AI Drafter 
TaxTMI 
TaxTMI 
2025 (7) TMI 813
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....as raised following grounds of appeal:- "1. That having regard to the facts and circumstances of the case, Ld. CIT(A) has erred in law and on facts in confirming the action of Ld. AO in framing the impugned reassessment order u/s 147/144 and that too without assuming jurisdiction as per law and without complying with the mandatory conditions u/s 147 to 151 as envisaged under the Income Tax Act, 1961. 2. That in any case and in any view of the matter, action of Ld. CIT(A) in confirming the action of Ld. AO in framing the impugned reassessment order u/s 147/144, is bad in law and against the facts and circumstances of the case. 3. That having regard to the facts and circumstances of the case, Ld. CIT(A) has erred in....
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....emarks 1 148 30.03.2017 - The notice was duly served on the address of the assessee by the postal authorities on 31.03.2017 2 142(1) 22.06.2017 30.06.2017 No Compliance made 3 144 30.11.2017 06.12.2017 The notice was duly served on the address of the assessee by the postal authorities. But no compliance made. 3.1. Further, the Assessing Officer noted that no return of income has been filed by the assessee in response to notice under section 148. Since, the assessee did not make any compliance of the above mentioned notices issued from this office, final notice under section 144 of the I.T. Act, 1961 was issued as per details given above but no compliance has been made by the assessee till date....
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.... in para 8.1.3 of his order as follows:- "8.1.3 During the course of appellate proceedings it has been submitted that appellant expired on 23.04.2017. It is noted that AO issued notice us 148 on 30.03.2017 and as per AO's report, the notice was duly served on his last known address as per tracking report of Postal Department. Thus, it cannot be said that no notice was served upon appellant. Further, it is noted that legal heir of the appellant did not appear before AO as per the provisions of section 159. Especially considering the fact that appeal has been preferred by legal heir namely Shri Ishwar Dayal. it is not understood how the order has been received by the legal heir whereas no notice could reach him during assessment ....
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....e the conclusions: (i) Under Section 148 of the Act, the issue of notice to the Assessee and service of such notice upon the Assessee are jurisdictional requirements that must be mandatorily complied with. They are not mere procedural requirements. ii) For the AO to exercise jurisdiction to reopen an assessment, notice under Section 148(1) has to be mandatorily issued to the Assessee. Further the AO cannot complete the reassessment without service of the notice so issued upon the Assessee in accordance with Section 282(1) of the Act read with Order V Rule 12 CPC and Order III Rule 6 CPC. (iii) Although there is change in the scheme of Sections 147, 148 and 149 of the Act from the corresponding Section 34 of the 19....
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....rt on June, 2025. ============= Document 1 10 Shri Prashadi, Slo Shri Bahadur Village- Shakerpura, Ghaziabad. A.y. 2010-11 Reasons for the belief that income has escaped assessment. On the basis of AIR information provided by the filer vide RRR No. 30650500000223, dated 31.08.2010, the assessee has Sold immovable property for Rs. 89,75,000/- during Financial Year 2009-10 relevant to Assessment Year 2010-11. Verification letter dated 03.01.2017 & 08.02.2017 were issued to assessee by speed post and duly served upon the assessee by the postal authorities as per India post report on 14.01.2017 & 15.02.2017. But the assessee did not made any compliance to these letters. Hence, the capital gain on the sale of property remained undi....
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..... This notice is being issued after obtaining the necessary satisfaction of the Pr. Commissioner of Income Tax/AddI./It. Commissioner of Income-tax/the Central Board of Direct Taxes. CERTIFIED TRUE COPY SEAL (Anil Kumar Sharma) Ward-2(1), Cherished ASSESSING OFFICER (Anil Kumar IncomeTax Omeer Ward-2(1). Obaalabad Document 3 - ---- GOVERNMENT OF VITAR PRADESH DEPARTMENT OF FEEDECAL AND HEALTH RAMA PANCHAYAT SHARAL TURA (ISSUED UNDER SECTION 12/1? OF THE REGENERATION OF DIRTHIS & DEATHS ACT, 1969 AND RULE 8/13 OF THE UTTAR PRADESH REGISTRATION OF BIRTHES & DEATHS DULEG 2002.1 THIN IN TO CERTIFY THAT THE FOLLOWING INFORMATION HAS BEEN TAKEN FROM THE ORIGINAL RECORD OF DEATH WHICH IN THE REGISTER FOR GRAMA PANCHA....