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2023 (6) TMI 481 - AT - Income TaxReopening of assessement u/s 147 - whether or not any notice u/s. 143(2) of the Act was issued by the A.O prior to framing of the assessment? - HELD THAT:- Framing of the assessment dehors issuance of a notice u/s. 143(2) of the Act is required to be verified and cannot be summarily accepted on the very face of it; coupled with the fact that though the assessee had vide his submission specifically assailed the jurisdiction assumed by the A.O for framing the impugned assessment without issuing any notice u/s. 143(2) before the CIT(Appeals), which, however, was not adjudicated by him, we are of the considered view that the matter in all fairness requires to be restored to the file of the CIT(Appeals) who shall re-adjudicate the same. In case the contention of the AR that the A.O had framed the assessment u/s. 143(3) r.w.s. 147 dated 26.12.2016 without issuing of notice u/s. 143(2)is found to be in order, then the assessment order therein passed shall stand quashed. Ground of appeal is allowed for statistical purposes.
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