Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2019 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (5) TMI 1199 - AT - Income TaxValidity of Reopening of assessment - no notice under section 143(2) have been issued and served upon the assessee - HELD THAT:- Since no notice under section 143(2) have been issued and served upon the assessee, therefore, the mandatory requirement of Law have not been complied with in the matter. It is well settled Law that re-assessment order cannot be passed without service of notice under section 143(2) of the I.T. Act, 1961 See Hon’ble Delhi High Court in the case of Pr. CIT vs. Sri Jai Shiv Shankar Traders Pvt. Ltd. [2015 (10) TMI 1765 - DELHI HIGH COURT] , Pr. CIT vs. Silverline [2015 (11) TMI 809 - DELHI HIGH COURT and CIT vs. Lunar Diamonds Ltd.[2005 (3) TMI 33 - DELHI HIGH COURT] . Considering the above discussion, we are of the view that reassessment order is nullity and bad in law. - Decided in favour of assessee.
|