Dismissing the appeal the Court held that\u00a0\u00a0 as found by the Tribunal the notice dated March 27, 2008 under section\u00a0148\u00a0for reopening the assessment under section\u00a0147\u00a0for the assessment year 2001-02 was not issued at the correct address of the assessee. Such notice, sent by speed post, but having not been returned unserved, would be of no avail since the address given in the notice was not the last known address of the assessee. No provision in the Act obliged the assessee to ensure that his changed address was entered in the permanent account number database failing which he was precluded from insisting on the notice under section\u00a0148\u00a0being issued to him at the known address and being served upon him. For the assessment year 2005-06 and the subsequent assessment years, the assessee had disclosed his new address. The Assessing Officer had sent letters and the intimation under section\u00a0143(1)\u00a0dated January 25, 2008 for the assessment year 2006-07 at the new address of the assessee. Hence, though the Assessing Officer was aware of the change of address of the assessee, he had issued the notice under section\u00a0148\u00a0at the old address. No legal error was committed by the Tribunal in holding that there was no proper service of notice on the assessee under section\u00a0148. The requirement of both the issuance and the service of notice upon the assessee for the purposes of sections\u00a0147\u00a0and\u00a0148\u00a0of the\u00a0Income-tax Act, 1961\u00a0are mandatory \u201cjurisdictional requirements\u201d. The mere fact that an assessee participated in the reassessment proceedings despite not having been issued or served with the notice under section\u00a0148\u00a0in accordance with law will not constitute a waiver of such jurisdictional requirement. CIT v. Chetan Gupta (2016) 382 ITR 613 (Delhi)(HC)\u00a0 and R. K. Upadhyaya V. Shanabhai P. Patel (1987) 166 ITR 163 (SC) . (AY.2001-02)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 148 : Reassessment-Notice-Service of notice-Mandatory-Assessing Officer though aware of new address of assessee issuing notice at old address-No statutory obligation on assessee to update address in Permanent Account Number database-Participation in reassessment proceedings without service of notice does not validate notice and proceedings-Order of Tribunal quashing the assessment is affirmed. [S. 143(1), 147, 149(1)(b), 260A, 282(1), 292BB, Civil Procedure Code, 1908, Order V, rule 12] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-47284","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-ciE","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47284","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=47284"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47284\/revisions"}],"predecessor-version":[{"id":47285,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47284\/revisions\/47285"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=47284"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=47284"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=47284"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}