Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2019 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (10) TMI 720 - AT - Income TaxValidity of reassessment framed by the AO without issuing and service notice u/s 143(2) - HELD THAT:- It is clear that the alleged notice dated 11.12.2017 was not issued and even not served on the assessee. The alleged proceedings interjected in between two other proceedings that too subsequent proceedings clearly reveals this fact. Accordingly, it becomes manifest and clear that the reassessment was completed without issuing the mandatory notice u/s 143(2) of the IT Act and consequently the assessment was framed without assuming the jurisdiction as conferred by section 143(2) We do not find any merit in the assessment so framed u/s 143(3) without issue of notice U/s 143(2) of the Act. The reassessment framed by the AO without issuing notice u/s 143(2) is bad in law and same is quashed. Since the reassessment is quashed for want of notice issued under section 143(2) of the IT Act, therefore, the other ground raised by the assessee becomes infructuous and not taken up for adjudication. - Appeal of the assessee is allowed.
|