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| The Tax Publishers2019 TaxPub(DT) 6213 (Luck-Trib) INCOME TAX ACT, 1961
Section 263 Section 147
Since reassessment order was void ab initio for want of issuance of notice under section 143(2) revisional order passed on said assessment order was also a nullity.
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Revision under section 263 - Erroneous and prejudicial order - Invocation of jurisdiction as regards order passed under section 147 without issuance of section 143(2) notice -
CIT revised reassessment order passed under section 147. Assessee challenged this on the ground that no notice under section 143(2) was issued, after issuance of notice under section 148.Held: Since reassessment order was void ab initio for want of issuance of notice under section 143(2), revisional order passed on said assessment order was also a nullity.
REFERRED :
FAVOUR : In assessee's favour.
A.Y. : 2013-14
IN THE ITAT, LUCKNOW BENCH
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