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TMI Blog2025 (1) TMI 172X X X X Extracts X X X X X X X X Extracts X X X X ..... the Act. In the instance case since there was no service of notice u/s. 148 of the Act nor the assessee was provided the reasons for issuance of notice u/s. 148 of the Act, the assessment order passed in the instant case is held to be without jurisdiction. Appeal of the assessee is allowed. - Shri Vikas Awasthy, Judicial Member For the Appellant : Shri Manoj Garg, Chartered Accountant For the Respondent : Shri Rajesh Tiwari, Sr. DR ORDER PER VIKAS AWASTHY, JM: This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (hereinafter referred to as 'the CIT(A)') dated 19.03.2024, for assessment year 2011-12. 2. The brief facts of appeal as emanating from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... report of Inspector, the case was transferred to Income Tax Officer, Ward 3(5) Gurgaon vide order dated 24.10.2018. No notice u/s. 148 of the Act was issued to the assessee thereafter, no reasons for issuance of notice u/s. 148 were ever communicated to the assessee. The AO without issuing mandatory notice passed assessment order on 10.12.2018 u/s. 144/147 of the Act. 5. Per contra, the ld. DR vehemently defending assessment order and order of CIT(A) submitted that the assessee sold land and did not offer capital gains on sale of land to tax nor did the assessee filed return of income after issuance of notice u/s. 148 of the Act. The assessee did not bother to appear before the CIT(A). The ld. DR, thus prayed for dismissing appeal of the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The proceedings u/s. 147 of the Act without mandatory notice u/s. 148 of the Act are bad and liable to be quashed. The Hon'ble Supreme Court of India in the case of CIT vs. Laxman Das Khandelwal, 108 taxmann.com 183, has held that provisions of section 292BB of the Act does not save complete absence of notice u/s. 148 of the Act. In the instance case since there was no service of notice u/s. 148 of the Act nor the assessee was provided the reasons for issuance of notice u/s. 148 of the Act, the assessment order passed in the instant case is held to be without jurisdiction. In facts of the case and documents on record, I have no hesitation in quashing the assessment order which is without jurisdiction. 8. In the result, impugned order is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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