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2012 (9) TMI 428 - AT - Income TaxReasonableness of declaring the assessment made by the AO as null and void by observing that the notices u/s 143(2)/142(1) were issued in status of “Local Authority” whereas status of assessee is of "Artificial Juridicial Person" without appreciating the fact that the proforma of notices u/s. 143(2)/142(1) are prescribed and there is no claim in these notices where the status of the assessee can be mentioned - Held that:- On the facts and circumstances of the case, CIT(A) was not correct in holding that assessment is null and void. The defect in issuance of notice and assessment noted by the CIT(A) was not fatal so as to render the assessment null and void. It was curable defect. Matter remitted to the file of the AO to consider the issue afresh.
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