ACHIEVER GARMENTS PVT. LTD.,NEW DELHI vs. ITO, WARD- 1(3), NEW DELHI

On the facts and in the circumstance of the case and in law the assessment completed u/s 147/144 is also illegal, bad in law and invalid in the absence of valid service of notice u/s 148 prior to completion of assessment.

On the facts and in the circumstance of the case and in law the alleged service of notice u/s 148 by Affixture is no valid service since no efforts were undertaken by the AO to affect the service personally prior to embarking upon service by Affixture. 4. On the facts and in the circumstance of the case and in law and without prejudice to whatever has been stated above even the service by Affixture is not valid in the absence of conditions necessary for a valid service of Affixture. 5. On the facts and in the circumstance of the case and in law the CIT(A) was incorrect and unjustified in holding that service of notice u/s 148 was valid and therefore also incorrect in holding that the objections of the assessee in this regard are rejected. 6. On the facts and in the circumstance of the case and in law the CIT(A) was incorrect and unjustified in holding that the assessment u/s 144 has been rightly framed by the AO. 7. On the facts and in the circumstance of the case and in law the CIT(A) was incorrect and unjustified in holding that the action u/s. 147 taken by the AO was valid and legal. 8. On the facts and in the circumstance of the case and in law the CIT(A) was incorrect and unjustified in holding that addition made by the AO u/s 68 of Rs 93 lakh was rightly made by the AO and hence incorrect and unjustified in upholding this addition. 9. On the facts and in the circumstance of the case and in law the CIT(A) was incorrect and unjustified in upholding the addition of Rs 1,39,500/-. 10. On the facts and in the circumstance of the case and in law the CIT(A) was incorrect and unjustified in holding that provisions of section 68 were attracted in this case. 11. On the facts and in the circumstance of the case and in law the CIT(A) was incorrect and unjustified in dismissing the appeal of the assessee. 12. On the facts and in the circumstance of the case and in law the CIT(A) was incorrect and unjustified in passing the appeal order ignoring the submissions of the assessee filed during appeal proceedings vide letter dated 7/12/2018. 13. On the facts and in the circumstance of the case and in law the CIT(A) was incorrect and unjustified in upholding the service of notices allegedly made by way of Affixture as valid service.”