RAJ SINGH,GB NAGAR vs. ITO WARD - 3(1), NOIDA

The present appeals have been filed by the assessee against the orders of ld. CIT(A)-I, Noida dated 28.03.2018 and 31.12.2018.

Notice u/s 148 of the Income Tax Act, 1961 has been issued on 30.03.2016 as per the Assessment Order. At the outset, the assessee argued that the notice has not been served and hence the Assessment Order is invalid in the eyes of law.

We have gone through the original record presented before by the revenue authorities and find that there was no evidence of service of notice in the original records produced before us. Raj Singh 4. The ld. DR could not controvert the fact nor gave any evidence to prove the service of notice.

Hence, we hereby hold that the Assessment Order completed without service of the proper notice u/s 148 is liable to be quashed.

In the result, the appeal of the assessee is allowed. : Asstt. Year 2009-10

Since, the appeal of the assessee has been allowed on quantum proceedings, the penalty levied u/s 271(1)(c) is liable to be quashed.