Order passed without proper service of notice u/s 147/148 is liable to be quashed

Smt. Kakarla Guna Vidya Saraswathi Vs ITO (ITAT Visakhapatnam)

ITAT Visakhapatnam held that the requirement of both the issuance and service of such notice upon the assessee for the purposes of Section 147 and 148 of the Act are mandatory jurisdictional requirements. Order passed is liable to be quashed on account of non-service of notice u/s 147/148.

Facts- The contention of the assessee is that a notice u/s 148 of the Income Tax Act, 1961 dated 13.03.2014 was issued by t

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