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2014 (11) TMI 59 - HC - Income TaxRequirement of service of notice u/s 143(2) fulfilled or not – Notice issued beyond the period of limitation - Held that:- The assessee filed return of income on 31.10.2007 - even though the department claims to have sent a notice u/s 143(2) of the Act on 17.9.2008, the Revenue failed to produce any records to show that the said notice was despatched and served on the assessee - the department subsequently issued another notice u/s 143(2) of the Act on 27.8.2009, which, on the face of it, is beyond the period of limitation prescribed u/s 143(2) of the Act - the basic requirement of Section 143(2) of the Act having not been satisfied, the department's further proceedings becomes nonest in law – the same is also held in Asst. CIT v. Hotel Blue Moon [2010 (2) TMI 1 - SUPREME COURT OF INDIA] - omission on the part of the assessing authority to issue notice u/s 143(2) cannot be a procedural irregularity and it is not curable and, therefore, the requirement of notice u/s 143(2) cannot be dispensed with – thus, no substantial question of law arises for consideration – Decided against revenue.
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