Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2018 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (11) TMI 1236 - AT - Income TaxValidity of reopening of assessment - no notice u/s 143(2) was issued and served on the assessee - Held that:- The assessee had not replied to the notice u/s 148. In these facts and circumstances, it is incumbent on the part of the AO to issue separate notice u/s 143(2) of the Act by treating the letter dated 14.11.2014 containing the income details of the assessee, as return filed in response to notice u/s 148 of the Act. It is not in dispute that the notice u/s 143(2) was never issued and served on the assessee after the issuance of notice u/s 148 of the Act. We find that in the case of PCIT vs Oberoi Hotels Pvt Ltd [2018 (6) TMI 1472 - CALCUTTA HIGH COURT] by placing reliance on the decision of CIT vs Hotel Blue Moon (2010 (2) TMI 1 - SUPREME COURT OF INDIA) had held that issuance and service of notice u/s 143(2) within the prescribed time is mandatory in nature and noncompliance of the same cannot be cured even u/s 292BB. Hence respectfully following the said decision and in view of the undisputed fact that no notice u/s 143(2) of the Act was issued and served on the assessee, we find no infirmity in the order of the ld CITA cancelling the re-assessment order as unsustainable in law. - Decided against revenue.
|