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Section 148, read with section 147, of the Income-tax Act, 1961 - Income escaping assessment - Issue of notice for - Assessment year 1996-97 - Whether where assessee was not served with notice under sections 147 and 148, proceedings for assessment were void - Held, yes CASE REVIEW R.K. Upadhyaya v. Shanabhai P. Patel [1987] 166 ITR 163/ 33 Taxman 229 (SC); CIT v. Jai Prakash Singh [1996] 219 ITR 737/ 85 Taxman 407 (SC) distinguished. CASES REFERRED TO R.K. Upadhyaya v. Shanabhai P. Patel [1987] 166 ITR 163/ 33 Taxman 229 (SC) [Para 5] and CIT v.Jai Prakash Singh [1996] 219 ITR 737/ 85 Taxman 407 (SC) [Para 6]. ORDER CM No. 12713/2007 (delay) 1. For the reasons stated in the application, the delay is condoned. 2. Application stands disposed of. ITA No. 942/2007 3. In this appeal under section 260A of the Income-tax Act, 1961 ('Act'), the revenue is aggrieved by an order dated 20-10-2006 passed by the Income-tax Appellate Tribunal ('Tribunal'), Delhi Bench 'D' in ITA No 4923/Delhi/2003 relevant for the assessment year 1996-97. 4. The assessee was not served with the notice under sections 147 and 148 of the Act and on this factual ground, the Tribunal held that the proceedings for assessment were void. 5. Learned counsel for the…

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