Case Law Details
Shashi Kanta Vs ITO (ITAT Delhi)
From the report of the Assessing Officer as well as other materials on record, it is observed that the notice under section 148 of the Act was issued to the assessee by mentioning the address as “7-B, Prahlad Colony, Panipat’. The Assessing Officer has observed that the purported notice was not only issued through registered post but also served by way of affixture at the given address. However, on a perusal of the assessment order, it is very much clear that the Assessing Officer himself has mentioned the address of the assessee as “Smt. Shashi Kanta, W/o- Sh. Gulshan Kumar, H. No. 124, Ward No. 1, Panipat”.
Thus, the address of the assessee as mentioned in the assessment order does not match with the address in which the notice under section 148 of the Act was issued. It is further relevant to observe, much prior to initiation of proceeding under section 147 of the Act, the assessee had filed return of income for some other assessment years mentioning the address as has been mentioned in the assessment order. Even, copy of the Aadhar Car and Passport placed in the paper-book mentions the address as H. No. 124, Ward No. 1, Panipat. Therefore, there cannot be any manner of doubt that the correct address of the assessee is, as mentioned in the body of the assessment order and not on which the notice under section 148 of the Act was issued. Therefore, it is evident, the notice issued by the Assessing Officer was not validly served on the assessee.
It is trite law, valid service of notice under section 148 of the Act is sine qua non for proceeding under section 147 of the Act. In absence of valid service of notice under section 148 of the Act, the assessment proceeding under section 147 of the Act has to be declared as invalid. That being the case, I hold that the impugned assessment order passed under section 147/144 of the Act is invalid in absence of a valid service of notice issued under section 148 of the Act on the assessee.
FULL TEXT OF THE ORDER OF ITAT DELHI
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