For Reassessment Issue of notice U/s. 148 is mandatory

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[1959] 35 ITR 388 (SC)

SUPREME COURT OF INDIA

Y. Narayana Chetty

v.

Income-tax Officer

VENKATARAMA AIYAR, GAJENDRAGADKAR AND SARKAR JJ.

C.A. NOS. 317 TO 320 OF 1957

OCTOBER 15, 1958

 

 

The notice prescribed by section 148 cannot be regarded as a mere procedural requirement. It is only if the said notice is served on the assessee that the ITO would be justified in taking proceedings against the assessee. If no notice is issued or if the notice issued is shown to be invalid, then the proceedings taken by the ITO would be illegal and void – Y. Narayana Chetty v. ITO [1959] 35 ITR 388 (SC); CIT v. Thayaballi Mulla Jeevaji Kapasi [1967] 66 ITR 147 (SC); CIT v. Kurban Hussain Ibrahimji Mithiborwala [1971] 82 ITR 821 (SC).