| The Tax Publishers2019 TaxPub(DT) 2598 (Del-Trib) INCOME TAX ACT, 1961
Section 143(2) Section 147
Clearly, notice under section 143(2) can only be served after AO had examined return filed by assessee. In the instant case, when assessee came to file the return, notice under section 143(2) was served upon assessee by hand. This would amount to gross violation of scheme of section 143(2). Therefore, notice issued under section 143(2) was invalid on account of non-application of mind on AO's part and resultantly, reassessment was vitiated.
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Reassessment - Validity - No valid service of section 143(2) notice -
Assessee filed reply in response to notice under section 148 and submitted that original return filed by him could be treated as return filed in response to said notice. AO on the same day served notice under section 143(2) upon assessee. Assessee challenged validity of consequent reassessment framed by AO. Held: Clearly, notice under section 143(2) can only be served after AO had examined return filed by assessee. In the instant case, when assessee came to file the return, notice under section 143(2) was served upon assessee by hand. This would amount to gross violation of scheme of section 143(2). Therefore, notice issued under section 143(2) was invalid on account of non-application of mind on AO's part and resultantly, reassessment was vitiated.
Relied:Shri Harsh Bhatia, New Delhi v. ITO, Ward-50(3), New Delhi ITA No. 1262 and 1263/Del./2017, dt. 17-10-2017, Micron Enterprises (P) Ltd. v. ITO ITA No. 801/Del/2016 (AY 2006-07) vide Order, dt. 14-5-2018.
REFERRED :
FAVOUR : In assessee's favour.
A.Y. : 2008-09
IN THE ITAT, DELHI BENCH
H.S. SIDHU, J.M.
Satish Kumar v. ITO
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