2024 (5) TMI 300

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..... has not proceeded on deemed service of notice basis rather he has treated the same to have been actually served on the assessee. In view of the above fact, it loses relevance that the impugned assessment order was received by the petitioner when dispatched at the same address at which he had been earlier issued notices in the course of the reassessment proceedings. The fact that the assessment order may have been served may not be read with as evidence of due service of preceding jurisdictional and procedural notices. That essential compliance may not be inferred considering subsequent service on the assessment order. Rather, that survived to be established, independently. Unless the jurisdictional notice was served and unless the procedura .....

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..... ged, the entire re-assessment proceeding was without jurisdiction. In the first place, jurisdictional notice and the further notice issued in the course of the reassessment proceedings, are claimed not served on the assessee. Second, it has been submitted that the partnership firm M/S Ved Prakash Rakesh Chand no longer existed. The firm was dissolved with effect from 31.03.2006. This fact was duly informed to the assessing authority. Yet, the reassessment notice has been issued in the name of the partnership firm, though business of the erstwhile partnership firm had been taken over by sole proprietor, Kalu Ram Goel. Since no notice was issued to or served on the said Kalu Ram Goel, objection could not be raised at the relevant time. 4. In .....

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..... oner when dispatched at the same address at which he had been earlier issued notices in the course of the reassessment proceedings. The fact that the assessment order may have been served may not be read with as evidence of due service of preceding jurisdictional and procedural notices. That essential compliance may not be inferred considering subsequent service on the assessment order. Rather, that survived to be established, independently. Unless the jurisdictional notice was served and unless the procedural notice were duly served, the assessee may have been effectively prevented from participating in the assessment proceedings and obtaining consideration on its say. 7. Seen in that light, no useful purpose would be served in keeping the .....

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