Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2019 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (4) TMI 1364 - AT - Income TaxAbsence of statutory notice u/s 143(2) within stipulate time - AO holding jurisdiction over the case never issued notice u/s 143(2) - notice u/s 143(2) issued by the Dy. CIT, Circle-1, Jalandhar, who was not the A.O vested with the jurisdiction over the case of the assessee - curable defect u/s. 292B - HELD THAT:- We find that the Dy. CIT Circle-IV, Jalandhar i.e. the AO vested with the jurisdiction over the case of the assessee had only issued a notice u/s 143(2), dated 28.05.2014. However, as the aforesaid notice issued by the Dy. CIT Circle-IV, Jalandhar under Sec.143(2) was beyond the specified time period contemplated under Sec.143(2), hence the same had no existence in the eyes of law. We are of the considered view that as there was no valid transfer of jurisdiction over the case of the assessee from the ACIT, Range–IV, Jalandhar to Dy. CIT/ACIT, Circle-I Jalandhar, therefore, no valid notice could have been issued by the latter under Sec.143(2) of the I.T. Act. A.O exercising the jurisdiction over the case of the assessee had failed to issue a notice u/s. 143(2) within the stipulated time period, therefore, the assessment framed by him under Sec.143 (3), san issuance of the aforesaid notice is absolutely bereft of any force of law and cannot be sustained. Our aforesaid view that a valid assessment under Sec. 143(3) presupposes issuance of a notice under Sec.143(2) finds support from the judgement of the Hon’ble Supreme Court in the case of ACIT & Anr. Vs. Hotel Blue Moon [2010 (2) TMI 1 - SUPREME COURT OF INDIA] as held the omission on the part of the assessing officer to issue notice under Sec.143(2) cannot be held to be merely a procedural irregularity, as the same goes to the very validity of assumption of jurisdiction by the A.O and is not curable. A.O exercising the jurisdiction over the case of the assessee had failed to issue a notice u/s. 143(2) within the specified time period, thus the consequential assessment framed under Sec.143(3) by him cannot be sustained - Decided in favour of assessee
|