Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2017 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (8) TMI 942 - AT - Income TaxReopening of assessment - non completing original inquiry initiated u/s 143(2) - Held that:- In the paper book submitted by the assessee notice u/s 142(1) of the Act is placed for AY 2009-10 asking the assessee to remain present on 27.08.2010. The page No. 18 of PB is a notice u/s 143(2) dated 29.09.2010 asking the assessee to remain present on 18.10.2010. On the same date the notice u/s 142(1) was also issued. The assessee also replied the notice u/s 142(1) which was submitted before the ld Assessing Officer on 15.10.2010. Meanwhile, without disposing off this notices or passing any order the ld Assessing Officer straightway proceeded to issue notice u/s 148 and ultimately passed an order u/s 147 of the Act. The issue is apparent that AO has invoked the jurisdiction u/s 147 of the Act without completing original enquiry initiated u/s 143(2) of the Act. The above issue is squarely covered by the decision in KLM ROYAL DUTCH AIRLINES Versus ADIT [2007 (1) TMI 138 - DELHI High Court] holding that initiation of proceeding u/s 147 under such situation is irregular and illegal - Decided in favour of assessee.
|