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2020 (9) TMI 464 - AT - Income TaxReopening of assessment u/s 147 - notice u/s. 143(2) was issued by the AO before the date when the assessee filed his return of income - HELD THAT:- Notice u/s. 148 of the Act dated 08.05.2014 was issued asking the assessee to file the return of income. In response to the same, the assessee filed letter dated 21.08.2014 filed the return of income in response to these notices. But the AO has issued notices u/s. 143(2) of the Act dated 11.08.2014 i.e. prior to the filing of the return of income i.e. on 21.08.2014. We are of the view that notice u/s. 143(2) dated 11.08.2014 was issued by the AO before the date when the assessee filed his return of income i.e. 21.08.2014. Assessment framed by the AO on the basis of these notices is not sustainable in the eyes of law, hence, we quash the same. Our view is supported by the various following judgments/decisions especially the Hon’ble Supreme Court Decision in the case of Laxman Das Khandelwal [2019 (8) TMI 660 - SUPREME COURT]. Assessee has filed the return on 21.08.2014 and thereafter no notice u/s. 143(2) of the Act was issued by the AO, however, the same is mandatory requirement under the provisions of law. - Decided in favour of assessee.
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