INCOME TAX ACT, 1961

Section 143(3)

Assessment - Validity - Non-issuance of section 143(2) notice by AO having jurisdiction over assessee's case -

Assessee's case was transferred from ITO, Ward-4(3), Kolkata to ITO, Ward-4(4), Kolkata and thereafter to ITO, Ward-5(3), Kolkata, who was the officer having jurisdiction over assessee's case. This transfer from ITO, Ward-4(4), Kolkata to ITO, Ward-5(3, Kolkata was done on 7-12-2015, however, ITO, Ward-5(3), Kolkata did not issue any notice under section 143(2) to assessee and passed assessment order on the basis of section 143(2). Notice was issued on 12-8-013 to the assessee, by ITO, Ward-4(3), Kolkata. Assessee challenged the assessment framed as invalid. Held: Notice issued by the ITO, Ward-4(3), Kolkata under section 143(2) on 12-8-2013 was without jurisdiction and hence non-est in law. The assessment order passed by the AO, of ITO Ward-5(3), Kolkata under section 143(3) on 14-3-2015 was without issuance of mandatory notice under section 143(2) by the concerned AO having jurisdiction over assessee. Thus, the assessment order passed under section 143(3) without issuance of valid notice under section 143(2) was bad-in-law.

Followed:Astt. CIT v. Hotel Blue Moon (2010) 321 ITR 328 (SC) : 2010 TaxPub(DT) 1434 (SC).

REFERRED :

FAVOUR : In assessee's favour.

A.Y. : 2012-13

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