INCOME TAX ACT, 1961

--Reassessment--Notice under section 148No valid service of notice--For the assessment year 2003-04, assessee had filed its return on 28-11-2003 in which new address of assessee was mentioned. Assessing officer, for the purpose of reopening the assessment, issued notice under section 148 on 29-1-2004 and the same was served at the old address of assessee. Assessee challenged the validity of service of notice. Held: This was not valid service because the assessee had already filed its return for the assessment year 2003-04 on 28-11-2003, and in this return the new address was shown. Thus, the record of the Depart¬ment already contained the new address of the assessee. Before issu¬ing the notice under section 148 it was expected of the assessing officer to have checked up if there was any change of address, because valid service of a notice of reopening the assessment is a jurisdictional matter and this is a condition precedent for a valid reassessment. Hence, the reassessment proceedings were null and void.

Income Tax Act, 1961 Sections 147, 148