The Tax Publishers2020 TaxPub(DT) 3382 (Del-Trib)

INCOME TAX ACT, 1961

Section 147

Where notice issued under section 148 was unsigned as well as it did not mention any assessment year, considering that unsigned notice was sent to assessee, therefore, it vitiated entire re-assessment proceedings because it was jurisdictional notice to initiate proceedings under section 147.

Reassessment - Validity - Unsigned notice under section 148 issued to assessee without mentioning any assessment year -

Assessee challenged validity of reassessment proceedings contending that notice under section 148 was neither signed nor assessment year was mentioned. Held: Copy of notice under section 148 was unsigned as well as, it did not mention any assessment year. Since unsigned notice was sent to assessee, therefore, it vitiated entire re-assessment proceedings because it was jurisdictional notice to initiate proceedings under section 147. Since notice itself was illegal and bad in Law, therefore, entire re-assessment proceedings were vitiated and as such AO, could not have assumed jurisdiction under section 148 to frame assessment against assessee.

REFERRED :

FAVOUR : In assessee's favour

A.Y. : 2000-01



INCOME TAX ACT, 1961

Section 147

SUBSCRIBE TaxPublishers.inSUBSCRIBE FOR FULL CONTENT