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TMI Blog2014 (10) TMI 112X X X X Extracts X X X X X X X X Extracts X X X X ..... is only after the service of notice, that the assessee whose income is sought to be assessed or reassessed becomes a party to the proceedings - if such a service of notice is not affected, there cannot be any assessment or reassessment proceedings – also in Commissioner of Income Tax Vs. Mani Kakar [2008 (10) TMI 565 - HIGH COURT OF DELHI] proceedings u/s 147 of the Act cannot be initiated without the service of notice as mandated in Section 148 of the Act - Service of notice is a precondition for permitting asessement under Section 147 of the Act - when notice u/s 148 of the Act is not duly served on the assessee, the proceedings u/s 147 of the Act is one without jurisdiction and the Tribunal has rightly set aside the order – the order of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he representative of the assessee was present in the office and declined to receive the said notice. Therefore, it was despatched on 28.03.2002, itself. However, there is nothing on record to show that this notice was duly served on the assessee. The material on record shows that the notice was despatched on 28.03.2002, but there is nothing on record to show that it was duly served on the assessee. 4. Section 148 (1) of the Act reads as under: 148 (1) Before making the assessment, reassessment or recomputation under section 147, the Assessing Officer shall serve on the assessee a notice requiring him to furnish within such period, as may be specified in the notice, a return of his income or the income of any other person in respe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 143 after the expiry of twelve months specified in the proviso to clause (ii) of sub-section (2) of section 143, but before the expiry of the time limit for making the assessment, reassessment or recomputation as specified in sub-section (2) of section 153, every such notice referred to in this clause shall be deemed to be a valid notice.] [Explanation.-For the removal of doubts, it is hereby declared that nothing contained in the first proviso or the second proviso shall apply to any return which has been furnished on or after the 1st day of October, 2005 in response to a notice served under this section.] 5. Therefore, it is clear from the aforesaid Section that, before making the assessment or reassessment or recomputatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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