RAMBHAI MAFATLAL PATEL Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs:

(2.) The order passed by a Coordinate Bench of this Court dated 27th November 2018 in the present matter while issuing notice reads thus:

(3.) Mr. Patel, the learned counsel appearing for the writ applicant vehemently submitted that his client has not been in receipt of the impugned notice issued by the Assessing Officer for reopening of the assessment under Section 148 of the Income Tax Act, 1961 (for short, 'the Act') at any point of time. Mr. Patel, the learned counsel would submit that notice to an assessee under Sections 148 and 143(2) respectively is quite different from a notice under Section 142(1) of the Act. The valid service of notice on the assessee strictly in terms of Section 148 read with Section 282(1) of the Act is mandatory and without such service of notice, the Assessing Officer cannot proceed to make a re-assessment. Mr. Patel would submit that the onus is upon the Revenue to establish that the service of notice had been effected on the assessee. The failure to serve such notice would lead to the inevitable result of invalidating the reassessment order itself if passed any.