2025 (5) TMI 2038 - AT - Income Tax

Validity of the reassessment proceedings for want of issuance of section 143(2) notice - HELD THAT - We make it clear that there is no material either in the case records or in the assessment order as the case may be which could indicate the learned assessing authority to have issued its above mandatory notice after filing of the assessee s return. This being the clinching factual position we hold in light of case law Hotel Blue Moon 2010 (2) TMI 1 - SUPREME COURT that the impugned assessment framed by the learned Assessing Officer is non-est in the eyes of law. The same is directed to be quashed in very terms therefore.

Summary

The Appellate Tribunal (ITAT Delhi) in the appeal for AY 2013-14 addressed the validity of the reassessment framed under section 147 of the Income Tax Act, 1961. The primary issue was the absence of issuance of the mandatory section 143(2) notice by the Assessing Officer after the assessee's return filing. Citing Asstt. CIT v. Hotel Blue Moon, (2010) 321 ITR 362 (SC), the Tribunal held that without such notice, the reassessment is "non-est in the eyes of law." Consequently, the impugned reassessment order dated 31.03.2022 was quashed. The Tribunal noted that "all other pleadings on merits herein have been rendered academic" and allowed the assessee's appeal.