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TMI Blog2018 (10) TMI 361X X X X Extracts X X X X X X X X Extracts X X X X ..... trary to facts and law. 2. On the facts and circumstances of the case & in law, the Ld, CIT(A) erred in holding that there is no evidence regarding service of notice u/s 148 despite the fact that copy of speed post receipt dated 31.03.2010 was available in the assessment folder, which was examined by the Ld. CIT (A) and a copy was also forwarded to the CIT(A) vide letter dated 01.05.2013 of the Addl.CIT Range 6, Delhi. 3. On the facts and circumstances of the case & in law, the Ld. CIT(A) erred in holding that there is no evidence regarding service of notice u/s 148 by completely ignoring the judgment of the Hon'ble Delhi High Court in the case of CIT vs Yamu Industries Ltd [2008] 167 Taxman 67 (Delhi) wherein it was held that if the no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ein the Hon'ble Delhi High Court has clearly held that reopening of assessment is justified in case of information received from the Investigation Wing and the onus is on the assessee to establish identity & Creditworthiness of Creditors and Genuineness of transactions. 7. That the grounds of appeal are without prejudice to each other. 8. The appellant craves leave to add, to alter, to amend or to forgo any grounds of the appeal either before or at the time of the hearing of the appeal. 2. Briefly stated facts are that the assessee filed its return of income on 31.3.2014 for the assessment year 2003-04 declaring NIL income and it was processed u/s. 143(1) of the Act. Subsequently, notice u/s. 148 of the Act was issued on 22.3.2010 for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontra, the AR brought to our notice the remand report of the Ld. AO at page no. 40-41 of the Paper Book wherein it was stated that the notice was sent to the address of 304, Mayur Vihar, Phase-2, Delhi address, since the assessee itself admitted such address. On this he submitted in the Remand Report, the AO admitted to have sent the notice to Mayur Vihar address as such it cannot be stated that notice was sent to Maujpur, Yamuna Vihar Address. He further invited our attention to page no. 22-31 of the Paper Book which contains the ITR acknowledgement for AY 2002-03 to 2012-13 wherein the address of the assessee is clearly shown as Maujpur, Yamuna Vihar. 5. We have carefully gone through the record on this aspect as is submitted by the AR a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore issue the notice u/s. 148 of the Act, it is expected of the AO to have checked up if there is any change of address because valid service of notice of reopening the assessment is a jurisdictional matter and this is a condition precedent for a valid reassessment. Further, though the correct address of the assessee has been constantly mentioned in the return of income quite for a long time. However, notice was not sent to such address, as a result of which reassessment proceedings and notice u/s. 148 read with Section 147 is illegal, bad in law and without jurisdiction. 7. On a careful consideration of the matter in light of the decisions of the Hon'ble Jurisdictional High Court as relied upon by the AR, we are of the considered opinio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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