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2018 (11) TMI 874 - HC - Income TaxValidity of reopening of assessment - non issuing notice u/s 143(2) - Held that:- As decided in PR. COMMISSIONER OF INCOME TAX-08 VERSUS SHRI JAI SHIV SHANKAR TRADERS PVT. LTD. [2015 (10) TMI 1765 - DELHI HIGH COURT] as no notice under Section 143(2) of the Act was issued to the Assessee the date on which the Assessee informed the AO that the return originally filed should be treated as the return filed pursuant to the notice under Section 148 of the Act. Thus failure by the AO to issue a notice to the Assessee under Section 143(2) of the Act subsequent to when the Assessee made a statement before the AO to the effect that the original return filed should be treated as a return pursuant to a notice under Section 148 of the Act, is fatal to the order of re-assessment. - Decided in favour of assessee.
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