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TMI Blog2015 (9) TMI 1064X X X X Extracts X X X X X X X X Extracts X X X X ..... ct are mandatory jurisdictional requirements . The mere fact that an Assessee participated in the re-assessment proceedings despite not having been issued or served with the notice under Section 148 of the Act in accordance with law will not constitute a waiver of the said jurisdictional requirement. On facts, therefore, the Court finds no legal error committed by the ITAT in holding that there was no proper service of notice on the Assessee under Section 148 of the Act. - Decided in favour of assessee. - S. Muralidhar And Vibhu Bakhru, JJ. For the Appellant : Mr. N. P. Sahni, Senior Standing counsel with Mr. Nitin Gulati, Advocate ORDER CM No. 17271/2015 (for exemption) 1. Exemption allowed subject to all just exceptions. 2. The applicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e in accordance with Section 282 (1) of the Act read with Order V Rule 12 CPC and Order III Rule 6 CPC. (iii) Although there is a change in the scheme of Sections 147, 148 and 149 of the Act from the corresponding Section 34 of the 1922 Act, the legal requirement of service of notice upon the Assessee in terms of Section 148 read with Section 282 (1) and Section 153 (2) of the Act is a jurisdictional pre-condition to finalizing the reassessment. (iv) The onus is on the Revenue to show that proper service of notice has been effected under Section 148 of the Act on the Assessee or an agent duly empowered by him to accept notices on his behalf. In the present case, the Revenue has failed to discharge that onus. (v) The mere fact that an Assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der Section 148 of the Act was in fact issued by the AO showing the aforementioned changed address. 8. It is the contention of Mr. N.P. Sahni, learned Senior Standing counsel for the Revenue, that the notice satisfied the requirement as to limitation under Section 149 (b) of the Act. However, as noted by the ITAT, the notice itself was not issued at the correct address. The fact that the said notice, sent by speed post, was not returned unserved, would be to no avail since the address given in the notice was not the last known address of the Assessee. 9. Mr. Sahni then submitted that it was incumbent on the Assessee to have got his changed address entered in the PAN Data Base failing which the AO would only go by the address given in the re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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