Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2016 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (11) TMI 1677 - AT - Income TaxValidity of reopening of assessment u/s 147 - jurisdiction of AO to issue notice u/s.148 when time for issuance of notice u/s.143(2) of the Act has not expired before the issuance of notice - HELD THAT:- According to proviso to section 143(2) at the relevant time, no notice u/s.143(2)(ii) shall be served on the assessee after the expiry of 12 months from the end of the month in which the return is furnished. In the present case, the return of income was furnished by the assessee on 14.2.2008 and, therefore, notice u/s.143(2) (ii) of the Act could have been issued to the assessee on or before 28.2.2009. It is also not in dispute that notice u/s.148 of the Act was issued to the assessee on 6.10.2008, which was much prior to the expiry of time for issuing notice u/s.143(2) of the Act. Therefore, the notice issued u/s.148 of the Act is bad in law - Hence, the reassessment order passed in pursuance to this notice is also bad in law. Cancel the reassessment order dated 31.12.2009 passed u/s.143(3)/147 of the Act and allow the grounds of appeal of the assessee.
|