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| The Tax Publishers2020 TaxPub(DT) 3310 (Chd-Trib) : (2020) 206 TTJ 0246 INCOME TAX ACT, 1961
Section 147
Failure of AO to issue a notice to assessee under section 143(2) subsequent to filing of return pursuant to notice issued under section 148 were fatal of the order of reassessment and, therefore, reassessment was quashed as invalid.
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Reassessment - Validity - Non-issuance of section 143(2) notice -
Assessee contested validity of the assessment framed under section 143(3) read with section 147 on the ground that statutory notice under section 143(2) was not issued and served upon assessee. AO took plea of section 292BB on account of assessee having participated in reassessment proceedings. Held: Failure of AO to issue a notice to assessee under section 143(2) was subsequent to filing of return pursuant to notice issued under section 148 was fatal of the order of reassessment. For section 292BB to apply, the notice must have emanated from the department. It is only the infirmities in manner of service of notice that the section seeks to cure. The section is not intended to cure complete absence of notice itself. Accordingly, reassessment framed by AO under section 143(3) read with section 147 was quashed as invalid.
Followed:CIT v. Laxman Das Khandelwal (Civil Appeal Nos. 6261 & 6262 of 2019, decided vide order dated 13-8-2019) (2019) 310 CTR (SC) 8 : (2019) 180 DTR (SC) 313 : 2019 TaxPub(DT) 5081 (SC).
REFERRED :
FAVOUR : In assessee's favour.
A.Y. : 2012-13
IN THE ITAT, CHANDIGARH 'B' BENCH
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