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TMI Blog2015 (6) TMI 354X X X X Extracts X X X X X X X X Extracts X X X X ..... lding that no notice u/s. 148 of the Act was served upon the assessee at any time before the completion of assessment. 3. The CIT(A) therefore, erred in cancelling the assessment holding that the proceeding u/s. 147 of the Act were not sustainable. 4. The appellant craves leave to add, to alter, or amend any grounds of the appeal raised above at the time of hearing." 2. The facts narrated by the Revenue are not disputed by both the parties, hence, need not to repeat the same here for the sake of brevity. 3. In this case notice was sent for hearing for 13.10.2014, but none appeared on behalf of the Assessee, therefore, the case was adjourned for today i.e. 10.3.2015 for which Notice was sent to the assessee through the Registry as well a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rguments:- "In this regard the pertinent facts are that the appellant filed the Return of Income for the A.Y. 2003-04 alongwith audit report, computation of income, audited Financial Statements etc. In terms of provisions of section 147 read with section 149 of IT Act, 1961 notice for reassessment could. be issued for the assessment year 2003-04 only upto 31.03.2010. It is respectfully submitted that no notice u/s. 148 issued prior to 31.03.2010 was ever received by the assessee or any of its director at its address 8931/1, Multani Dhanda, Paharganj, Delhi ever till date. In this regards, in terms of trite law it is held. It is well-settled that issuance of notice u/s 148 is condition precedent for framing the assessment order u/s 147. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otice u/s 147/148 for AY 2003-04. 3. That assessee company has no office or place of business during the FY 2009-10 at E-18, Model Town, Delhi; 4. That assessee has no knowledge of any notice u/s 148 or 143 or 142 regarding assessment u/s 148 for AY 2003-04 was served either by post or affixture at the address 8931/1, Multani Dhanda, Paharganj, Delhi and assessee company makes a categorical denial; 5. That assessment order u/s 148/144 duly addressed at address 8931/1, Multani Dhanda, Paharganj, Delhi was the first communication received from the Id. AO by assessee company regarding assessment proceedings u/s. 148 for the AY 2003-04; 6. That regarding Id. AO claim that notice u/s 143 and 142 dated 03.12.2010 were served by hand on Mrs. M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claim of Id. AD that notices u/s 148 dated 26.03.2010 was issued by speed post and affixture while assessee makes a categorical denial of any knowledge of notice u/s 148 dated 26.03.2010 addressed to valid address at 8931/1, Multani Dhanda, Paharganj, Delhi issued/served either by post or affixture it is brought to kind knowledge that in terms of provisions of section 282 service by affixture is only alternative mode and can be made only after assessee refuses to receive or hinders service by post and in this case there are no such circumstances as such any claim of Id. AD is also contrary to facts and provisions of law." 4. I have carefully considered the facts narrated by the Id. AD in the impugned assessment order and the submissions ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the date of completion of assessment. In support of the aforesaid, the appellant company has arranged to file an affidavit duly sworn by Sh. Varun Gupta, the director of the appellant company. In the said affidavit, Sh. Gupta has stated that the principal place of business of the appellant company is situated at 8931/1 Multani Dhanda, Paharganj, New Delhi and all the returns starting with AY 2004-05 have been filed from the aforesaid address only. He also states that the appellant company does not have any business place at E-18 Model Town- Ill, Delhi during the FY 2009-10. As regards, service of notice on Smt. Manju Gupta wife of Sh. Varun Gupta residing at 8-146, Paschim Vihar, New Delhi, it is stated by him that the name of his wife is M ..... X X X X Extracts X X X X X X X X Extracts X X X X
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