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Case Law Details

Case Name : Sh. Shridhar Bedi through Legal Heir Vs ITO (ITAT Amritsar)
Appeal Number : ITA No.02(Asr)/2017
Date of Judgement/Order : 15/06/2018
Related Assessment Year : 2005-06
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Sh. Shridhar Bedi through Legal Heir Vs ITO (ITAT Amritsar)

Proper notice u/s 148 of the Act for initiating reassessment proceeding is not a mere procedural requirement but the service of the prescribed notice on the assessee is a condition precedent to the validity of any of the reassessment made u/s 147. It is settled law that if no notice is issued or if the notice issued is shown to be invalid then proceedings initiated and carried by the Income Tax Officer without a notice or in pursuance of invalid notice would be illegal and void and shall vitiate the entire proceedings.

In the aforesaid analyzation, we do not have any hesitation to hold that in the instant case, no notice has ever been properly served either u/s 148 or 142(1) of the Act upon the deceased assessee or his sole legal heir. Therefore, the Assessment Order under challenge cannot be sustained and impugned order under challenge liable to be set aside under the limb of non-service/invalid notice itself

FULL TEXT OF THE ITAT JUDGMENT

The instant appeal has been preferred by the Assessee/Appellant, on feeling aggrieved against the order dated 17.10.2016, impugned herein, passed by the Ld. CIT(A)-2, Jalandhar, u/s 250(6) of the I.T. Act, 1961 (hereinafter called as ‘the Act’).

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