Reassessment when the Notice Not Served

ITAT quashed reassessment as revenue failed to establish service of reassessment notice to assessee

IN THE ITAT GUWAHATI BENCH

Smt. Chapala Kalita

v.

Income-tax Officer, Ward 3 (1), Dispur*

H.L. KARWA, PRESIDENT
AND RAJENDRA, ACCOUNTANT MEMBER

IT APPEAL NOS. 340 TO 344 (GAU.) OF 2013
[ASSESSMENT YEARS 1991-92,1993-94,1994-95,1998-99 & 1999-2000]

JANUARY  29, 2015 

Section 148, read with section 147, of the Income-tax Act, 1961 - Income escaping assessment - Issue of notice for (Service of notice) - Assessment years 1991-92, 1993-94, 1994-95, 1998-99 and 1999-2000 - Whether service of notice under section 148, for purpose of initiating proceedings for reassessment is not a mere procedural requirement but it is a condition precedent to initiation of proceedings for reassessment and, thus, in absence of proof of service of notice, reassessment is not valid - Held, yes [Para 11] [In favour of assessee]