9911796707
TMI Blog2007 (12) TMI 472X X X X Extracts X X X X X X X X Extracts X X X X ..... notice u/s 148 of the Act was served upon the assessee. It appears that there is no proof with regard to the service on the assessee u/s 148 of the Act. The Tribunal has further noticed that proceedings in respect of assessment year under consideration were dropped on 31-9-2002 with specific findings by the AO that notice u/s 148 could not be served. These are pure findings of fact which would not give rise to any question of law much less a substantive question of law. It is well-settled that issuance of a notice u/s 148 of the Act is a condition precedent for framing assessment order u/s 147 of the Act. It is equally well-settled that if no such notice is issued or notice issued is invalid and not in accordance with law or notice is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee and without issuance of fresh notice under section 148 assessment cannot withhold the test of validity ignoring that there was no order dropping the proceedings initiated with the issue of notice under section 148 which was served upon the assessee s brother on 27-9-1991. 2. Whether on the facts and circumstances of the case, the ITAT was justified in holding that there was no proper service of notice issued under section 148 upon the assessee even when the notice was served upon Sh. Janardhan, real brother of the assessee on 27-9-1991 in accordance with rule 15 order V of the First Schedule of Civil Procedure Code. 3. Whether on the facts and circumstances of the case, the ITAT was justified in holding that the return o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... initiated with the issue of notice under section 148 dated 27-9-1991 remained alive and pending and there was no requirement of law for issue of fresh notice under section 148. 7. Whether on the facts and in the circumstances of the case, the ITAT was justified in ignoring the intention and conduct of the assessee in continuously avoiding the service of notices sent by the Department in connection with various proceedings. 3. After hearing learned counsel for the revenue we find that one question which permits all the questions claimed by the revenue is whether notice under section 148 of the Act was issued and served on the assessee before framing assessment which is a condition precedent. Non-service of such a notice on the prop ..... X X X X Extracts X X X X X X X X Extracts X X X X
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