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Section 148 of the Income-tax Act, 1961 - Income escaping assessment - Issue of notice for - Assessment year 2003-04 - Service of notice issued under section 148 at old address of assessee, though return of income filed before issue of notice showed new address, was not valid [In favour of assessee] The notice issued under section 148 by the Assessing Officer was served at old address of the assessee by affixture though return for the relevant assessment year had been filed before the issue of the aforesaid notice showing the new address. The Commissioner (Appeals) held that no valid notice was served upon the assessee under section 148. The Tribunal upheld the view taken by the Commissioner (Appeals). Held that the order of the Tribunal need no interference. JUDGMENT 1. Notice under section 148 of the Income-tax Act, 1961 (for short, the "Act"), was issued by the Assessing Officer on January 29, 2004. It was sent at 438, Mount Kailash Towers, East of Kailash, New Delhi (hereinafter referred to as the "old address"). By that time, the assessee had shifted from the said address to N-118, Panchsheel Park, New Delhi (hereinafter referred to as the "new address"). Return for the assessment year 2003-04 was also filed on November 28, 2003, i.e. before the issue of the aforesaid notice on January 29, 2004, showing the new address. However, not a single communication was sent at that address and further steps for serving the notice under section 148 of the Act were also taken showing the old address. 2. The Commissioner of Income-tax (Appeals), in these circumstances, held that no valid notice was served upon the assessee under section 148 of the Act. The entire discussion in this behalf, in appeal, is summarized by the Income-tax Appellate Tribunal in para. 8 of its order, relevant portion whereof makes the following reading : "8. We have carefully considered the matter. We have also perused the record produced by the Department. In our humble opinion, the Commissioner of Income-tax (Appeals) has taken the correct view of the matter in holding that there was no valid service of notice under section 148 and, hence the reassessment proceedings are null and void. The…

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