| The Tax Publishers2019 TaxPub(DT) 0398 (Mum-Trib) INCOME TAX ACT, 1961
Section 148
Where assessment was framed without issuing a notice under section 143(2) when return was filed by assessee in response to notice under section 148, the assessment framed was bad in law and therefore, quashed.
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Reassessment - No notice under section 143(2) issued - Validity of notice under section 148 -
Assessee was issued notice under section 148 for reopening of assessment. Assessee in response to notice stated that return originally filed be treated as return filed in response to notice under section 148. No notice under section 143(2) was issued after filing of return by assessee. Assessee stated that when no notice under section 143(2), which is a jurisdictional notice, was issued to assessee in response to return filed under section 148, assessment framed was invalid and bad in law. Held: Assessee filed return of income under section 148 stating that original return of income could be treated as return filed in response to notice under section 148. Assessment was framed without issuing a notice under section 143(2) when return was filed by assessee in response to notice under section 148. The assessment framed was bad in law and assessment was therefore, quashed.
Relied:R Dalmia & Anr. v. CIT (1999) 236 ITR 480 (SC) : 1999 TaxPub(DT) 1165 (SC), National Thermal Power Company Limited v. CIT (1998) 229 ITR 383 (SC) : 1998 TaxPub(DT) 342 (SC), Asstt. CIT, Circle 2(1), Panaji v. Geno Pharmaceuticals Ltd. in (Tax Appeal Nos. 75 to 78 of 2012, dt. 14-2-2013, dt. 2013 TaxPub(DT) 1435 (Bom-HC), DIT v. Society for Worldwide Interbank Financial, Telecommunications (2010) 323 ITR 249 (Del-HC) : 2010 TaxPub(DT) 1812 (Del-HC) and CIT-10, Mumbai v. Ms. Malvika Arun Somaiya in (ITA No. (Lodging) No. 994 of 2008, 9-9-2008)
REFERRED :
FAVOUR : In assessee's favour.
A.Y. :
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