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| The Tax Publishers2020 TaxPub(DT) 4990 (Gau-Trib) INCOME TAX ACT, 1961
Section 143(2)
Assessment order passed by AO and confirmed by CIT(A) without issuing mandatory notice under section 143(2) was liable to be quashed.
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Reassessment - Validity - Non-issuance of notice under section 143(2) -
Assessee filed appeal against the order of CIT(A) confirming the order of AO who framed the assessment order under section 143(3) without issuing mandatory notice under section 143(2). Therefore, assessment order was liable to be quashed. Held: It is an admitted fact that the assessment was framed by the ITO, and that he had not issued notice under section 143(2) which is discernible from the order sheet as well as from perusal of the assessment order. In Hotel Blue Moon [(2010) 321 ITR 362 (SC) : 2010 TaxPub(DT) 1434 (SC)], it has held that issue/serving notice under section 143(2) is sine qua- non before framing of scrutiny assessment under section 143(3). Therefore, relying on the said decision, legal issue raised by the assessee was allowed.
Followed:Hotel Blue Moon [(2010) 321 ITR 362 (SC) : 2010 TaxPub(DT) 1434 (SC)].
REFERRED :
FAVOUR : In favour of assessee.
A.Y. : 2016-17
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