In absence of service of notice u/s 148/143(2) reassessment framed us 147 r.w.s 143(3) null and void: ITAT

The Income Tax Appellate Tribunal (ITAT) has held that in the absence of service of notice u/s 148/143(2) of the Act, reassessment framed u/s 147 r.w.s 143(3) of the Act will be null and void.

The assessee strongly agitated the matter that the Assessing Officer did not serve any notice at the correct address of the assessee which is specifically mentioned in the Return of Income filed not only for the year under consideration but also in all the preceding Assessment Years and subsequent Assessment Years.

A perusal of the return filed by the assessee, which is on record, shows that in all the return of incomes, the address mentioned by the assessee is that of B-62, Lawrence Road, Industrial Area, Delhi. Even in the PAN Database, the address of the assessee is given as B-62, Lawrence Road, Industrial Area, Delhi.

Interestingly, in the immediately preceding Assessment Year 2006-07, the Assessing Officer himself has written a letter to the DDIT, INV, Jalandhar requesting him to provide the correct address/PAN of the assessee which was provided by the DDIT and the same was B-62, Lawrence –Road, Industrial Area, Delhi.

Considering the facts of the case in totality the Tribunal decided the matter in favor of the Assessee.

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