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Since the notice itself was illegal and bad in Law, therefore, entire re-assessment proceedings have been vitiated and as such A.O. could not have assume the jurisdiction under section 148 of the I.T. Act, 1961 to frame the assessment against the assessee. The Ld. CIT(A) was justified in holding the assessment order to be null and void. The Departmental Appeal has no merit and the same is accordingly dismissed.

Shanti Prime Publication Pvt. Ltd.

Sec. 147 & 148 of Income Tax Act, 1961—Reassessment—Since the notice issued under section1 48 itself was illegal and bad in Law, therefore, A.O. could not have assume the jurisdiction under section 148 to frame the assessment against the assessee.

Facts: Assessee challenged the reopening of assessment as well as addition on merit before CIT(A). CIT(A) found that since notice under section 148 received by assessee is unsigned, therefore, reopening of the assessment was quashed and held to be null and void. Being aggrieved, revenue went on appeal before Tribunal .

Held, that copy of the notice under section 148 is available and it was found that it is unsigned as well as did not mention any assessment year. Since unsigned notice have been sent to the assessee, therefore, it vitiate the entire reassessment proceedings because it was the jurisdictional notice to initiate proceedings under section 147 . Since the notice itself was illegal and bad in Law, therefore, entire re-assessment proceedings have been vitiated and as such A.O. could not have assume the jurisdiction under section 148 to frame the assessment against the assessee. CIT(A) was justified in holding the assessment order to be null and void. The Departmental Appeal has no merit and the same is accordingly dismissed. - DEPUTY CIT V/s TAUREG PROPERTIES & SECURITY SERVICES LTD. - [2020] 80 ITR (TRIB) 386 (ITAT-DELHI)