INCOME TAX ACT, 1961

Section 143(3) Section 147

Reassessment - Validity - Failure of AO to issue notice under section 143(2) -

Assessee challenged validity of assessment framed under section 143(3)/147 on the ground of non-issuance of section 143(2) notice by AO. Held: No copy of notice under section 143(2) was there in the assessment record nor was there any evidence to dispatch any such notice. Issuance of notice under section 143(2) was mandatory in reassessment proceedings and failure to do so, made re-assessment void.

Relied:CWT v. HUF of HH Late Shri J.M. Scindia (2008) 300 ITR 193 (Bom) : 2008 TaxPub(DT) 1600 (Bom-HC) and CIT v. Mundra Nanvati (2009) 227 CTR 387 (Bom. HC) : 2009 TaxPub(DT) 1918 (Bom-HC), ) Mohinder Kumar Chhabra v. ITO (2014) 48 Taxmann.com 120 (Del-Trib) : 2014 TaxPub(DT) 1936 (Del-Trib).

REFERRED :

FAVOUR : In assessee's favour.

A.Y. : 2005-06

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