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2021 (10) TMI 953 - ITAT KOLKATAReopening of assessment u/s 147 - period of limitation to issue notice u/s 143 - non-issuance of notice u/s. 143(2) of the Income Tax Act, 1961 within six months from the end of the financial year in which the return u/s. 148 was filed i.e. 30.03.2019 which was barred by limitation - HELD THAT:- Here in this case, the assessee vide letter dated 30.03.2019 has intimated to the AO pursuant to the notice u/s. 148 of the Act to treat the original return filed by it as return pursuant to the notice u/s. 148 of the Act, the AO ought to have issued mandatory notice u/s. 143(2) on or before 30th September, 2019. Whereas in this case, the AO had issued notice u/s. 143(2) on 24.12.2019. Therefore, the service/issuance of mandatory notice u/s. 143(2) of the Act dated 24.12.2019 was not permitted as per proviso to Section 143(2) of the Act is ergo without jurisdiction. So the consequent re-assessment order of AO dated 28.12.2019 is void as held by this Tribunal in the case of Asiatic Oxygen [2019 (7) TMI 1875 - ITAT KOLKATA] and similar arguments were raised by the Ld. DR/AO to overcome the proviso to section 143(2) of the Act, however for the same reason as taken note of by this Tribunal in the case of Asiatic Oxygen (supra), we repel the contention of Ld. DR in this case also. Therefore, the re-assessment order of AO dated 28.12.2019 is void in the eyes of law. Appeal of assessee allowed.
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