Assessee challenged reassessment order passed by Assessing Officer on assumption of jurisdiction. It was noticed from information received by assessee under RTI that notice issued under section 148 was sent to an incomplete address by merely mentioning name of assessee and general location of city. Allowing the appeal the Tribunal held that generalistic notice issued without mentioning full and correct address of assessee could not be said to be a valid notice for reopening assessment. Matter remanded to the file of CIT (A) to decide the issue of jurisdiction and merit. (AY. 2011-12)
Santosh (Smt.) v. ITO (2022) 192 ITD 189 (Delhi)(Trib.)
S. 148 : Reassessment-Notice-Service of notice-Information through RTI-Generalistic notice issued without mentioning full and correct address of assessee would not be a valid notice for reopening of assessment-Matter remanded to the file of CIT(A). [S. 147]