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2018 (3) TMI 668 - AT - Income TaxReopening of assessment - validity of assessment - non issuing notice u/s. 143(2) - Held that:- CIT(A) has rightly held that the assumption of jurisdiction to frame an assessment or non assumption of jurisdiction to frame an assessment goes to the root of the judicial act of framing an assessment order and in the event of non assumption of jurisdiction u/s. 143(2) of the Act to frame an assessment the act of the AO in framing an assessment order without issuing notice u/s. 143(2) cannot be saved under the provisions of section 292B or under section 292BB of I.T. Act, 1961, hence, the assessment order so framed will be void ab-initio for want of assumption of jurisdiction as assessment cannot be framed based upon jurisdiction calling for the Return of income. Assessment order framed without first assuming jurisdiction u/s. 143(2) of the I.T. Act, 1961 is void ab-initio. - Decided in favour of assessee.
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