INCOME TAX ACT, 1961

Section 147 Section 143(2)

Reassessment - Validity - Non-issuance of section 143(2) notice -

Assessee challenged validity of reassessment framed by AO on account of non-issuance of section 143(2) notice. Held: AO had not stated either in assessment order or in the order-sheets of assessment proceedings that any notice under section 143(2) was issued to assessee. It was thus clear that there was no notice under section 143(2) and reassessment proceedings completed without issuance of notice under section 143(2) were, therefore, void ab initio.

REFERRED :

FAVOUR : In assessee's favour.

A.Y. : 2010-11

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