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2018 (12) TMI 1327 - AT - Income TaxValidity of reopening of assessment u/s 147 - non-issuance of notice u/s 143(2) - Held that:- As relying on PR. COMMISSIONER OF INCOME TAX-08 VERSUS SHRI JAI SHIV SHANKAR TRADERS PVT. LTD. [2015 (10) TMI 1765 - DELHI HIGH COURT ] Even though notice u/s 148 of the Act has been issued but the notice u/s 143(2) of the Act has not been issued in the case of both the assessee namely M/s.Sukhmani Cotton Industries Pvt. Ltd. & M/s. Manjeet Cotton Pvt. Ltd. a fatal error has been committed by AO and thus the reassessment order passed u/s 147 r.w.s 143(3) of the Act is invalid bad in law and void ab initio and thus liable to be quashed. - Decided in favour of assessee.
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