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2018 (2) TMI 1863 - AT - Income TaxReopening of assessment - notice u/s. 143(2) issued prior to the date of the filing of the return - assessment completed without issuing valid notice u/s. 143(2) - HELD THAT:- Whatever may be date of the issue of notice u/s. 148 of the Act, the notice issued u/s. 143(2) dated 12.03.2010 is prior to the date of filing of the return which is 19.07.2010. This means that the notice u/s. 143(2) has been issued by the A.O. prior to the date of the filing of the return. In our understanding of the fact and the law, notice issued before filing of the return of income has no meaning and deserves to be treated as invalid. This also means that the assessment has been completed without issuing valid notice u/s. 143(2) of the Act and therefore the assessment has to be treated as invalid and deserves to be annulled. - Decided against revenue.
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