Without serving a proper and valid notice u/s 148 of the Act, Assessment order u/s 147 is bad in law.

Last updated: 18 January 2021
Quick Summary
An assessment order under Section 147 of the Income Tax Act is considered invalid if a proper and valid notice under Section 148 was not served on the assessee. In this case, the Assessing Officer (AO) issued a notice under Section 148, but it was served on the assessee's wife after the assessee had passed away. The wife stated she had no information regarding the notice, rendering the subsequent assessment order legally unsound.

Court :
ITAT Hyderabad

Brief :
This is assessee’s appeal for the A.Y 2011-12 against the order of the CIT (A)-7, Hyderabad, dated 7.10.2019.

Citation :
ITA No.1757/Hyd/2019

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