Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2022 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (7) TMI 1405 - AT - Income TaxValidity of assessment - no proper service of notice u/s 143(2) - Addition on-money payment on purchase of a flat - HELD THAT:- Assessment record does not contain any proof regarding service of notice under section 143(2) to the assessee. There should not be any dispute that the AO would get jurisdiction over the return of income filed by the assessee only upon service of notice u/s 143(2) meaning thereby, the AO could not scrutinize the return of income without issuing notice u/s 143(2) in accordance with law. We find support for this legal proposition from the decision rendered by Hon'ble Supreme Court in the case of ACIT Vs. Hotel Blue Moon [2010 (2) TMI 1 - SUPREME COURT] Accordingly, in the present case, the impugned assessment order framed by the AO is liable to be quashed for want of jurisdiction - set aside the order passed by learned CIT(A) as well as AO. We give liberty to the Revenue to seek recall of this order in accordance with law, if it is found subsequently that there was proper service of notice u/s 143(2) of the Act. Appeal filed by the assessee is treated as allowed.
|