| |
| The Tax Publishers2020 TaxPub(DT) 3729 (Del-Trib) INCOME TAX ACT, 1961
Section 147
Notice under section 143(2), dated 11-8-2014 was issued by AO before the date when assessee filed return of income, i.e., 21-8-2014 and thereafter no notice under section 143(2) was issued, however, same being mandatory requirement under provisions of law, reassessment framed by AO was invalid.
|
Reassessment - Validity - Section 143(2) notice issued prior to filing of return by assessee in response to notice under section 148 -
Assessee challenged validity of reassessment framed under section 147 on the ground that AO had issued notice under section 143(2) on 11-8-2014, whereas assessee filed return of income in response to notice under section 148 on 21-8-2014. Held: Notice under section 143(2), dated 11-8-2014 was issued by AO before the date when assessee filed return of income, i.e., 21-8-2014 and thereafter no notice under section 143(2) was issued, however, the same is mandatory requirement under provisions of law and, therefore, reassessment framed by AO was invalid.
REFERRED :
FAVOUR : In assessee's favour.
A.Y. : 2007-08
 SUBSCRIBE FOR FULL CONTENT
|