Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2020 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (2) TMI 989 - AT - Income TaxReopening of assessment u/s 147 - non serving the mandatory notice u/s. 143(2) - Assessee challenging the notice u/s. 143(2) of the Act issued on 21.6.2016 i.e. on the same date when the assesee appeared before the AO and filed a letter dated 21.6.2016 stating therein that the return filed u/s. 139(1) of the Act may be treated as return filed in response to the notice u/s. 148 - HELD THAT:- After thoroughly gone the orders passed by the Hon’ble Delhi High Court in the case of Director of Income Tax vs. Society for Worldwide Interbank Financial Telecommunications [2010 (4) TMI 43 - DELHI HIGH COURT] and Micron Enterprises Pvt. Ltd. [2018 (5) TMI 1018 - ITAT DELHI] issue involved in the additional ground no. 1 which is legal in nature raised by the assessee is similar to the facts and circumstances of the aforesaid cases.- notice dated 21.6.2016 u/s. 143(2) of the Act is invalid and resultantly the assessment is not sustainable in the eyes of law, hence quash the same by setting aside the orders of the authorities below and deleted the addition in dispute by accepting the appeal of the assessee.
|