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2015 (1) TMI 1431 - AT - Income TaxNotice u/s 143(2) not to the correct address - whether the Assessing Officer rightly assumed jurisdiction when he issued statutory noticed to the address as given in the PAN records (BKC Address) and not the address as per the return of income i.e., Prabhadevi address - HELD THAT:- During assessment proceedings, the appellant vide letter dated 28.11.2008 brought to the notice of the Assessing Officer that the notice u/s 143(2) dated 5.10.2007 was not served o the appellant and therefore, the proceedings u/s 143(2) were bad in law. In view of the appellant’s raising such objections during assessment proceedings, the provisions of section 292BB were not applicable and section 292BB could not have given validity to the illegality / irregularity of the notices. In view of discussion made above, it is held that the Assessing Officer completed assessment u/s 143(3) of the Act without assuming valid jurisdiction u/s 143(2) of the Act. Appeal of the Revenue is dismissed.
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