Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2011 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (2) TMI 901 - AT - Income TaxReopening - reassessment orders – Addition – Deduction u/s 10B - The perusal of assessment records shows that the A.O. did provide opportunity to the assessee to place its claim in its defence - The statutory notice u/s 143 (2) could not be issued in this case - Delhi High Court in the case of CIT vs. Pawan Gupta and Ors. (2009 -TMI - 33243 - DELHI HIGH COURT) – Held that the issuance and service of notice u/s 143 (2) is mandatory and not procedural - It is here that the expression “so far as may be, apply” comes into play. Sec. 143 (2) has no application in such a situation and therefore no notice under that provision would be necessary In respect of re-assessment proceedings, there has been a variance in law so as it relates to return of income filed between the period from 1st October, 1991 to 30th September, 2005 wherein notice u/s 143 (2) could be served upon the assessee before the completion of re-assessment proceedings, but, there also, the requirement of service of notice u/s 143 (2) was not waived altogether, but, it was also necessary to serve notice on assessee u/s 143 (2) before completion of the re-assessment proceedings - the addition and other grounds which have been agitated by the assessee in the present appeals as they can be decided only after determination of the legal issue regarding issuance and service of notice u/s 143 (2) - matter remanded back to CIT(A).
|