Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2018 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (6) TMI 898 - AT - Income TaxValidity of reopening of assessment - Scrutiny assessment u/s 143(3) - notice u/s. 143(2) was not issued to the assessee which is a mandatory requirement - Held that:- AS relying upon the judgement in case of M/S. TINY GIRL CLOTHING COMPANY PRIVATE LIMITED, C/O JAYESH SANGHRAJKA & CO. LLP CHARTED ACCOUNTANTS VERSUS DCIT [2017 (12) TMI 1342 - ITAT MUMBAI] where it is said that no valid issue of notice u/s. 143(2) is served in this case and consequently the Assessment Order passed u/s. 143(3) is a nullity - thus in the instant case since the he Revenue could not prove that the notice u/s. 143(2) has been issued and served on the assessee in the case on hand before us. Therefore, in the absence of issue and service of notice u/s. 143(2) the re-assessment made by the AO u/s. 143 r.w.s. 147 for the AY 2011-12 became null and void - Decided against the revenue.
|