The Tax Publishers2019 TaxPub(DT) 0320 (Jp-Trib) : (2019) 197 TTJ 0808

INCOME TAX ACT, 1961

Section 143

Once notice under section 143(2) was issued by AO as it was part of the assessment record, then there was no any defect or illegality in the reassessment order so far as the requirement of notice under section 143(2) was concerned.

Assessment - Notice under section 143(2) - Validity to reassessment proceedings -

AO reopened assessment by issuing notice under section 148 on 31-3-2016. In response to the notice under section 148, the assessee filed return of income on 17-5-2016. The assessment was finalized under section 143(3) read with section 147 on 16-12-2016 whereby the AO made addition. CIT(A) held that the reassessment order passed by the AO was invalid for want of notice under section 143(2). Held: The requirement of the provisions of section 143(3) were satisfied in this case so far as the assumption of jurisdiction by the AO to initiate scrutiny assessment was concerned. The CIT(A) had not ascertained the fact of notice under section 143(2) was issued or not but he had simply assumed the fact that no notice was issued as it was not mentioned in the assessment order. Once the notice under section 143(2) was issued by the AO as it was part of the assessment record, then there was no any defect or illegality in the reassessment order so far as the requirement of notice under section 143(2) was concerned. Hence, the impugned order of CIT(A) was set aside qua this issue. This ground of revenue's appeal was allowed.

Relied:ACIT v. Hotel Blue Moon (2010) 321 ITR 362 (SC) : 2010 TaxPub(DT) 1434 (SC).

REFERRED :

FAVOUR : Against the assessee

A.Y. : 2009-10


INCOME TAX ACT, 1961

Section 143

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