The assessee was served with a notice 0under section\u00a0142(1)\u00a0directing to comply with the notice issued under section\u00a0148. The assessee communicated that he did not receive any notice under section\u00a0148\u00a0and the reasons for reopening the assessment under section\u00a0147. Despite the letters and objections of the assessee the reassessment proceedings were continued. On writ\u00a0 allowing the petition the Court held\u00a0 that the Revenue itself had conceded that the notice under section\u00a0148\u00a0was not served on the assessee at any point of time. The notice was served on the wrong address by stating incorrect name of village which was not disputed by the Revenue and had also been recorded by the authorities while rejecting the objections of the assessee. Resultantly, in the absence of actual service, the notice issued under section\u00a0148\u00a0and the initiation of reassessment proceedings under section\u00a0147\u00a0were not valid and hence quashed and set aside.(AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 148 : Reassessment-Notice-Notice served at wrong Village Address-The service of a valid notice is condition precedent for the validity of notice and the foundation for the initiation of reassessment proceedings-Notice and consequent reassessment proceedings set aside. [S. 142(1), 147, Art. 226] <\/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-48588","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cDG","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48588","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=48588"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48588\/revisions"}],"predecessor-version":[{"id":48589,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48588\/revisions\/48589"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=48588"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=48588"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=48588"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}