The Tax Publishers2021 TaxPub(DT) 0209 (Del-Trib)

INCOME TAX ACT, 1961

Section 143(3) Section 147

In the absence of the notice under section 143(2), assessment framed by AO was liable to be quashed.

Reassessment - Validity - Non-issuance of section 143(2) notice -

Assessee challenged validity of assessment framed under section 147/143(3) on the ground that no notice, if any, was ever issued under section 143(2) prior to completion of assessment proceedings. Held: In the absence of the notice under section 143(2), assessment framed by AO was liable to be quashed as invalid also when Pr. CIT has granted approval under section 151 in a mechanical manner by putting only 'Yes' which was not valid for initiating reassessment proceedings.

Relied:Dharmender Kumar v. ITO, Ward 65(5), New Delhi decided in ITA No. 2728/Del/2018 relevant to assessment year 2008-09 : 2019 TaxPub(DT) 6944 (Del-Trib) and Asstt. CIT v. Hotel Blue Moon (2010) 324 ITR 372 (SC) : 2010 TaxPub(DT) 1434 (SC).

REFERRED :

FAVOUR : In assessee's favour.

A.Y. : 2010-11


INCOME TAX ACT, 1961

Section 254(1)

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