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10.13 The Delhi Bench "B" of the ITAT in the case of N.K. Parwanda v. Dy. CIT vide order dated 16th January, 2004 rendered in IT(SS) Appeal No. 129 (Delhi) of 2003 has considered the issue relating to requirement of issuance and service of notice under Section 158BC. In that case, the plea of the assessee was that the notice was sent at the old address of the assessee and, therefore, it was not served. On enquiry, it was found that the notice was sent through registered post on the old address of the assessee. The assessee had participated in the proceedings. After placing reliance on the ratio of decision in the case of Swam Yash v. CIT , it was observed that it was not possible for a party to confer jurisdiction by consent. It was further held that mere issuance of notice under Section 158BC does not confer jurisdiction on the Assessing Officer to make assessment inasmuch as service of such notice is a condition precedent to proceed to make the assessment of undisclosed income. The Bench has also observed that Section 292B has no application to the facts of the case. This decision of the ITAT was challenged by the revenue before the Hon'ble Delhi High Court. The Hon'ble Court has upheld the view taken by the ITAT by observing as under: