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2022 (8) TMI 1358 - AT - Income TaxValidity of assessment - non issuing notice u/s 143(2) - non complying with the mandatory provisions of section 143(2) - Non examining the return of income filed by the assessee - HELD THAT:- Issuing notice u/s 143(2) and without having original or copy of the return of income filed by the assessee for AY 2014-15 and vitiates the entire assessment proceedings. Accordingly, respectfully following the judgement of Hon’ble Jurisdictional High Court of Delhi in the case of Director of Income Tax vs Society for Worldwide Interbank Financial Telecommunications (2010 (4) TMI 43 - DELHI HIGH COURT] impugned assessment order has to be held invalid being passed without complying with the mandatory provisions of section 143(2) - Decided in favour of assessee.
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