2019 (9) TMI 467 - ITAT LUCKNOW - Income Tax

Head Note / Extract:
Reopening of assessment u/s 147 - Revision u/s 263 - no notice u/s 143(2) was issued - HELD THAT:- Where the assessment order forming the basis of proceedings under section 263 are themselves invalid, the order passed u/s 263 cannot survive and it is also a nullity. No decision to the contrary has been cited. Since the assessment order in the present case was void ab initio for want of issuance of notice under section 143(2) the return filed by the assessee having been accepted, the revisional order passed on the said assessment order is also a nullity. We hold accordingly and the impugned order passed under section 263 of the Act is set aside and cancelled. As such, nothing further survives for adjudication.