Notice us 148 invalid if issued at incorrect address
61. Under the aforesaid provisions of section 148 of the Act, unless, the notice is served on the proper person in the manner prescribed under section 282, the service is insufficient and the Assessing officer does not have jurisdiction to re-assess the escaped income. This proposition of law is supported by the decisions of Hon’ble Madras High Court in the case of Thangam Textiles v. First ITO (1973) 90 ITR 412 by decision of Hon’ble Mysore High Court in the cases of Lakshmibai v. ITO (1972) 86 ITR 804 and C.T. Rajagopal v. State of Mysore (1972) 86 ITR 814 and by the decision of Hon’ble Bombay High Court in the case of S.K. Manekia v. CST (1977) 39 STC 426 (Bom.) and in the case of CST v. ShrimalSakharchand (1984) 57 STC 224, 235 (Bom.).
62. Respectfully following the various decisions referred to in aforesaid para, we, after having held the service of notice under section 148 to be no service in the eye of law, are of the opinion that all subsequent proceedings including the ex parte assessment framed on 21.12.2016 in assessee’s case are illegal and void ab initio.
63. Since, we have held assessment order to be illegal and void-ab- initio. therefore, there was no need to hear the parties in respect of other grounds raised in the memo of appeal pertaining to legality of assessment on legal and factual grounds. Those grounds are thus not adjudicated upon.
64. In the result, the appeal of the assessee is allowed.
Order pronounced in the open court on 22/03/2019
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