Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2015 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (2) TMI 1301 - HC - Income TaxAssessment u/s 143(3) without issuing notice under section 143(2) - reopening of assessment - HELD THAT:- As followed by this Court in Commissioner of Income Tax Vs. Bihari Lal Agrawal, [2012 (5) TMI 198 - ALLAHABAD HIGH COURT] wherein the Court has also held that the assessee had participated in the assessment, would be of no legal consequences when the proceedings are vitiated on account of non issuance of notice under section 143(2) of the Act, 1961. Question no. 1, therefore, is answered in favour of the assessee. No manner of doubt that if an earlier order of assessment under section 143(3) is found illegal for want of notice under section 143(2) and period within which notice under section 143(2) may be issued is still available, the assessing authority can proceed further by issuing a fresh notice and thereafter can pass fresh order, but, if in the meantime, period within which notice under section 143(2) could be issued, has already lapsed, no such fresh exercise is permissible. Therefore, we answer question no. 2 accordingly. We dispose of this appeal by directing the Assessing Officer that it shall first examine whether the period within which notice under section 143(2) could have been issued, was available to the Assessing Officer on the date when Tribunal passed impugned order. It can proceed further only if such period was available and not otherwise. The order of Tribunal shall stand modified accordingly.
|