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| The Tax Publishers2020 TaxPub(DT) 5374 (Mad-HC) : (2021) 430 ITR 0211 INCOME TAX ACT, 1961
Section 143(2)
Non-issuance of notice under section 143(2) even prior to the disposal of the objections filed by assessee challenging the assumption of jurisdiction was contrary to the procedure laid down by the Supreme Court in GKN Driveshafts (India) Ltd. [(2003) 259 ITR 19 (SC) : 2003 TaxPub(DT) 0734 (SC)] and the notice under section 143(2), thus, was not tenable.
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Assessment - Validity - Non-issuance of notice under section 143(2) -
Assessee filed appeal challenging the validity of assessment on the ground that no notices under section 143(2) was issued even prior to the disposal of the objections filed by assessee challenging the assumption of jurisdiction. Held: This was contrary to the procedure laid down by the Supreme Court in GKN Driveshafts (India) Ltd. (2003) 259 ITR 19 (SC) : 2003 TaxPub(DT) 0734 (SC) and the notices under section 143(2) thus not tenable. Thus, while keeping the impugned notice issued under section 143(2) in abeyance, AO was directed to dispose of the objections filed by assessee to the assumption of jurisdiction.
Followed:GKN Driveshafts (India) Ltd. (2003) 259 ITR 19 (SC) : 2003 TaxPub(DT) 0734 (SC).
REFERRED :
FAVOUR : In favour of assessee
A.Y. :
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