Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2017 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (7) TMI 418 - ITAT CHENNAIValidity of reopening of assessment - no issuance of notice u/s.143(2) - whether non issue of such notice was cured by Sec. 292BB? - Held that:- There can be no quarrel that issue of notice u/s.143(2) of the Act is mandatory even in a re-assessment proceedings. Sec. 292BB of the Act can cure a case of non service of notice and not a non-issue of notice. In the case before us, as already mentioned by us, there was no issue of notice u/s.143(2) of the Act. Thus, we are of the opinion that non issue of notice u/s.143(2) of the Act invalidates the jurisdiction to make the assessment. We therefore quash the assessment done - Decided in favour of assessee.
|