Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2017 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (11) TMI 636 - AT - Income TaxJurisdiction of the A.O. for non-service of the notice under section 143(2) within the statutory time limit - modes of service of notice - Held that:- When the only notice under section 143(2) dated 06th August, 2012 have been returned to the A.O. unserved in August, 2012 itself, the A.O. could have made some efforts to serve the notice to the assessee upto 30th September, 2012 through other mode of service prescribed under law. However, the A.O. did not make any effort to serve the notice under section 143(2) of the I.T. Act upon the assessee. It clearly show that A.O. never wanted to serve the assessee with jurisdictional notice under section 143(2) of the I.T. Act. It stands proved on record that no notice under section 143(3) have been served upon the assessee within the time prescribed under the law or thereafter. Therefore, the entire assessment order got vitiated due to non-service of the notice under section 143(2) of the I.T. Act. The A.O. therefore, did not get valid jurisdiction to proceed to make scrutiny assessment against the assessee. The assessment order is null and void abinitio - Decided in favour of assessee.
|