TMI Blog2019 (5) TMI 1199X X X X Extracts X X X X X X X X Extracts X X X X ..... 15 (11) TMI 809 - DELHI HIGH COURT and CIT vs. Lunar Diamonds Ltd.[ 2005 (3) TMI 33 - DELHI HIGH COURT] . Considering the above discussion, we are of the view that reassessment order is nullity and bad in law. - Decided in favour of assessee. - ITA.No.2203/Del./2010 AND ITA.No.1413/Del./2013 - - - Dated:- 20-5-2019 - Shri Bhavnesh Saini, Judicial Member And Shri O.P. Kant, Accountant Member For the Assessee : Shri Gaurav Jain, Advocate And Shri Deepesh Jain, C.A. For the Revenue : Shri Kumar Hrishikesh, CIT-D.R. ORDER PER BHAVNESH SAINI, J.M. Both the appeals by the Assessee are directed against the different Orders of the Ld. CIT(A)-XXIV, New ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... abi nitio in as much as same has been passed without issuing the mandatory notice under section 143(2) of the Act for making such reassessment. 4.1. Learned Counsel for the Assessee contended that it is a legal issue and goes to the root of the matter. Since, no notice under section 143(2) have been issued and served upon the assessee, therefore, entire re-assessment order is illegal and bad in law. He has relied upon decision of the Hon ble Supreme Court in the case of National Thermal Power Co. Ltd., 229 ITR 383 (SC). 5. Considering the issue involved in additional ground in appeal which is legal in nature, we admit the same for the purpose of disposal of the appeal. 6. Learned Counsel for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 143(2) have been issued and served upon the assessee within the period of limitation. The Ld. D.R. produced the reassessment record and stated that no notice under section 143(2) have been issued and served upon the assessee. The issue is considered in detail by ITAT, Delhi Bench in the case of M/s. Rajsi Infin Consultants Pvt. Ltd., vs. DCIT (supra) in which in paras 7 and 8 of the Order it was held as under : 7. We have considered the rival submissions. It is not in dispute that assessee filed original return of income on 11th August 2010. It is also not in dispute that notice under section 148 was issued to assessee on 20th March 2015. It is also not in dispute that assessee, in response to notice und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... officer praying that original return filed on 11th August 2010 may be treated as return filed under section 148 of the Income Tax Act. Thus, the return under section 148 of the Income Tax Act shall be deemed to be furnished on 25th March 2015. According to the above proviso to Section 143(2) of the Income Tax Act, no notice in this Section shall be served upon the assessee after expiry of six months from the end of the financial year in which the return is furnished which would expire on 30th September 2015. However, in the present case, notice under section 143(2) have been issued on 9th February 2016. In the case of Indus Towers Ltd., vs. Dy. CIT (supra), the Hon ble Delhi High Court held that delay in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce notice under section 143(2) have been issued beyond the period of limitation, therefore, entire reassessment order is nullity and void abinitio. We, accordingly, set aside the orders of the authorities below and quash the reassessment order. Resultantly, all additions stand deleted. In view of the above, there is no need to decide other issues on merits. 8. In the result appeal of Assessee allowed. 8.1. In the aforesaid decision, the decision of Hon ble Delhi High Court in the case of CIT-II, New Delhi vs. Madhya Bharat Energy Corporation Ltd., (supra) relied upon by the Ld. D.R. have also been considered. Since no notice under section 143(2) have been issued and served upon the assessee, therefore, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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