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TMI Blog2022 (9) TMI 1082X X X X Extracts X X X X X X X X Extracts X X X X ..... H. No. 124, Ward No. 1, Panipat. Therefore, there cannot be any manner of doubt that the correct address of the assessee is, as mentioned in the body of the assessment order and not on which the notice under section 148 of the Act was issued. Therefore, it is evident, the notice issued by the Assessing Officer was not validly served on the assessee. Valid service of notice under section 148 of the Act is sine qua non for proceeding under section 147 of the Act. In absence of valid service of notice under section 148 of the Act, the assessment proceeding under section 147 of the Act has to be declared as invalid - Thus the impugned assessment order passed under section 147/144 of the Act is invalid in absence of a valid service of notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is observed, ultimately, the Assessing Officer completed the assessment ex-parte under section 147/144 of the Act alleging that the assessee did not appear in the proceeding in spite of service of notice issued under section 148 as well as section 142(1) of the act. While completing the assessment, the Assessing Officer added back an amount of Rs.9,98,277/- as short term capital gain. Against the assessment order so passed, the assessee preferred an appeal before learned Commissioner (Appeals), inter alia, challenging the validity of the assessment order passed. Learned Commissioner (Appeals), however, did not find merit in the grounds raised. Accordingly, dismissed the appeal. 6. Before me, learned counsel appearing for the assessee ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shi Kanta, W/o- Sh. Gulshan Kumar, H. No. 124, Ward No. 1, Panipat . 9. Thus, the address of the assessee as mentioned in the assessment order does not match with the address in which the notice under section 148 of the Act was issued. It is further relevant to observe, much prior to initiation of proceeding under section 147 of the Act, the assessee had filed return of income for some other assessment years mentioning the address as has been mentioned in the assessment order. Even, copy of the Aadhar Car and Passport placed in the paper-book mentions the address as H. No. 124, Ward No. 1, Panipat. Therefore, there cannot be any manner of doubt that the correct address of the assessee is, as mentioned in the body of the assessment order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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