Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2024 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (5) TMI 542 - ITAT HYDERABADNon-issuance of notice u/s 143(2) - DR tried to persuade us that there was no requirement of notice u/s 143(2) of the Act - HELD THAT:- Notice u/s 143(2) is required to be served on the assessee before making the addition in the hands of the assessee. Since the needful was not done by the AO before making addition in the hands of the assessee as contemplated u/s 143(2) of the Act, thus, there was jurisdictional error committed by Revenue before making addition in the hands of the assessee which goes to the root of the matter. Hence, any addition based on such fatal error, is not sustainable, in the eye of law. See Hotel Blue Moon [2010 (2) TMI 1 - SUPREME COURT] decided the issue in favour of the assessee.
|