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TMI Blog2016 (6) TMI 117X X X X Extracts X X X X X X X X Extracts X X X X ..... by the assessing officer would be illegal and void. In this case, it is very much apparent that the notice u/s 148 had not been served on the assessee. The Assessing Officer can assume jurisdiction to complete the assessment only after valid and legal service of the notice in accordance with law. Unless such notice has duly been served, the Assessing Officer cannot be said to have been clothed with the jurisdiction to pass the assessment order. The mandate of section 148 is that notice should be served on the assessee, by prescribed mode of service, which has undeniably not been carried out in this case. In the absence of a valid service of notice u/s 148, the reassessment order passed by the Assessing Officer is illegal and void ab initio. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reference as under:- The assessee filed return declaring an income of ₹ 5,250/- on 9.11.2000 which was processed u/s 143(1) of the Act. An information was received from DIT (lnv.), New Delhi vide letters No, DIT (lnv.)-1/2006- 07/AE/1322 1536 dated 31.01.2007 and 5.2.2007 respectively that the assessee company is in receipt of accommodation entries totaling to ₹ 5,00,000/-. Accordingly, notice u/s 148 of the Act dated 28,03.2007 was issued and sent through regd. post on 29 03.2007 as well as served personally on the address mentioned in the return of income viz. 82-D, DDA Flats. Jhilmil Colony, Vivek Vihar, Delhi and E-73, Jaswant Marg, Sangam Vihar, Delhi. In compliance thereto, neither any return of income had been fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee. The Ld. AR submitted that the said notice has been issued at the address E-73, Jaswant Marg, Sangam Vihar, New Delhi and is alleged to have been received by one Ms. Suman Lata. He submitted that the correct address of the assessee company was G-11, Palika Palace, Panchkuian Road, New Delhi which was very much available on the record of the Department as was evident from the address provided in the Returns of Income for Assessment Year 2003-04 filed on 30.10.2003, Assessment Year 2004-05 filed on 30.07.2004, Assessment Year 2005-06 filed on 26.10.2005 and Assessment Year 2006-07 filed on 07.11.2006 i.e. on dates well before the issue of notice u/s 148 of the Act. The Ld. AR further submitted that Ms. Suman Lata was a person unk ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was issued and served personally on the address mentioned in the Return of Income viz. 82-D, DDA Flats, Jhilmil Colony, Vivek Vihar, New Delhi and E-73, Jaswant Marg, Sangam Vihar, Delhi. However, it is not borne out from the records as to whom and when the said notice was served. The Department has claimed that the notice was served to Ms. Suman Lata but how the said Ms. Suman Lata had the authority to receive notices on behalf of the assessee company could not be substantiated by the Department. It is our considered view that whenever a reassessment is sought to be made u/s 147, issuing and serving of a valid notice u/s 148 is a mandatory precondition. The onus lies on the Revenue authorities to prove that the notice was served on the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cise jurisdiction to reopen an assessment, notice under Section 148 (1) has to be mandatorily issued to the Assessee. Further the AO cannot complete the reassessment without service of the notice so issued upon the Assessee 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 not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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