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TMI Blog2019 (5) TMI 731X X X X Extracts X X X X X X X X Extracts X X X X ..... sued to the assessee. It is clear that no notice under section 148 have been served upon the assessee for completion of the assessment. Therefore, the jurisdictional pre-condition, is not satisfied for finalizing the reassessment order. The decisions relied upon by Assessee are squarely apply to the facts and circumstances of the case. We are of the view that Revenue has failed to prove that notice u/s 148 have been served open the assessee which is mandatory in nature - quash the re-assessment order - Appeal of Assessee is allowed. - ITA.No.668/Del./2012 - - - Dated:- 31-1-2019 - SHRI BHAVNESH SAINI, J.M. AND SHRI O.P. KANT, A. M. For The Assessee : Shri Akhilesh Kumar, Advocate For The Revenue : Shri N.K. Bansal, Sr. D. R. ORDER PER BHAVNESH SAINI, J.M. This appeal by assessee has been directed against the Order of the Ld. CIT(A)-XI, New Delhi, Dated 21.11.2011, for the A.Y. 2002-2003. 1.1. Earlier the appeal of the assessee was dismissed for default. However miscellaneous application of the assessee has been allowed and ex-parte order was recalled. Appeal wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o notice under section 148 had been served upon the assessee within the time prescribed under the Law. It is also contended that the correct address of the assessee was F-55D, GTB Enclave, New Delhi was known to the Revenue, therefore, entire reassessment order is null and void 5. Learned Counsel for the Assessee reiterated the grounds mentioned above. With regard to service of notice under section 148 of the Income Tax Act, he has referred to PB-3 and PB-6 which are Orders for A.Ys. 2005-2006 and 2006-2007 under section 143(3) Dated 27.11.2007 and 26.12.2008 respectively in which the AO has mentioned address of assessee at F-55D, GTB Enclave, New Delhi. PB- 4 in additional paper book is record of speed post where address of assessee have been mentioned at F-16, Preet Vihar Delhi. PB-5 additional paper book is notice under section 148 issued by A.O. at the same address at F-16, Preet Vihar, Delhi. PB-08 is order sheet of the A.O. Dated 31.08.2009 in which the A.O. has mentioned that assesseecompany appeared for A.Y. 2007-2008 and he was asked to appear for assessment year under appeal i.e., 2002-2003, however, he has informed the A.O. that he has not received any su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t was held that in order to complete reassessment, notice under section 148 has to be mandatorily served upon the assessee in accordance with Section 282(1), read with Order V Rule 12 CPC and Order-III Rule-6 CPC . 5.3. Order of ITAT, Delhi-C Bench in the case of Glosil Leasing Finance (P) Limited vs., ITO, Ward-12(1), New Delhi in ITA.No.4912/Del./2012 Dated 27.04.2016 in which it was held that in the absence of valid service of notice under section 148 of the I.T. Act, the reassessment proceedings are void ab initio . Learned Counsel for the Assessee, therefore, submitted that reassessment proceedings may be set aside and quashed. 6. On the other hand, Ld. D.R. relied upon the orders of the authorities below and submitted that notice under section 148 was sent through speed post which has not been returned back, therefore, there is a presumption that same is served upon the assessee. He has relied upon the decision of Delhi High Court in the case of CIT vs. Yamu Industries Ltd., 306 ITR 309 in which it was held that notice under section 143(2) sent by registered post, when did not returned b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee has raised such objection before the completion of such assessment or reassessment. . 7.1. it is well settled Law that substantive provisions are prospective in nature. It is also held in the case of Atlanta Capital Pvt. Ltd., (supra), that Section 292BB is prospective in nature, therefore, this Section would not apply to assessment year under appeal. Further, the assessee at the re-assessment stage vide letter Dated 15.10.2009 has raised the objection before the A.O. that no notice under section 148 have been served upon the assessee and that the said notice has become time barred, therefore, the assessee has raised the objection at the first instance before the A.O. about service of the notice under section 148 of the Income Tax Act. Learned Counsel for the Assessee referred to order sheet dated 31.08.2009 which clearly points-out that the A.O. while going through the assessment proceedings for the A.Y. 2007-2008 has asked the Counsel for the Assessee to appear in assessment year under appeal i.e., 2002-2003. The A.O. was informed that no notice under section 148 have been served upon the assessee. In A.Y. 2007-2008, the assessee fil ..... X X X X Extracts X X X X X X X X Extracts X X X X
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