Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2015 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (1) TMI 1288 - AT - Income TaxValidity of assessment - non issue of notice - Held that:- Very foundation of the jurisdiction of the Assessing Officer is issuance of notice u/s 143(2) of the Act. Thus, in view of the factual matrix that no notice u/s 143(2) of the Act was issued/served upon the assessee, after filing of return, therefore, the basic mandatory requirement of the Act, is not fulfilled,consequently, the defect is not curable, therefore, the assessment is not valid.- Decided in favour of assessee
|