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2023 (3) TMI 252 - ITAT COCHINRevision u/s 263 - Validity of assessment order passed - no valid service of notice u/s 143(2) - HELD THAT:- valid service of notice u/s 143(2) - HELD THAT:- In the present case, the revenue authorities is not in a position to show that there was a valid service of notice u/s 143(2) of the Act before completion of assessment. Being so, the assessment order is ab-initio which cannot be survived. This is being so, where there is no valid assessment order that order cannot be subject matter of revision u/s 263 of the Act by PCIT. Accordingly, on the primary ground raised by assessee, we quash the order passed by PCIT u/s 263 of the Act. Appeal filed by the assessee is allowed.
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