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2021 (11) TMI 1182 - AT - Income TaxValidity of assessment - No notice u/s 143(2) as issued and served to the appellant - HELD THAT:- As return of income was filed by the assessee on 31.01.2014 declaring loss. The assessment u/s 143(3) of the Act was passed on 30.03.2015. AO in the remand report itself before the ld. CIT (Appeals) has stated that there is no official record available with him to show issuance of notice. CIT (Appeals) based on this relying on the decisions of several High Courts as per para No. 4 quashed the order of the AO. We concur with the order of the ld. CIT (Appeals) that where there is no issuance of notice under Section 143(2) of the Act the order passed by the ld. AO deserves to be quashed. Issuance of notice u/s 143 (2) of the act is foundation stone for the assessment order. Even before us, no proof of issuance of any notice under Section 143(2) of the Act was shown. Thus we confirm the order of the ld. CIT (Appeals) in quashing the assessment order. Decided in favour of assessee.
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