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| The Tax Publishers2021 TaxPub(DT) 0120 (Del-Trib) INCOME TAX ACT, 1961
Section 147
Where assessee challenged validity of reassessment framed under section 147 contending that assessment was passed ex parte without serving any notice(s) and additions were made under sections 69 and 68, in interest of substantial justice, matter was restored back to file of AO to be decided afresh in accordance with law.
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Reassessment - Validity - Contention that notices, not served but assessment order was passed ex parte notice(s) -
Issue was as regards reopening of assessment and reassessment framed under section 147. Case of assessee was that assessment order was passed ex parte without serving any notice(s) and additions were made under sections 69 and 68 which were on account of unexplained cash credit in the bank account and undisclosed amount invested in the purchase of land. Held: Initiation of proceedings under section 147/148 and the assessment order was passed without service of statutory notices and without giving any opportunity to the assessee, and there was gross violation of natural justice. Even before CIT(A), matter was decided ex parte, without any opportunity to represent as notices could not be served. Therefore, in interest of substantial justice, matter was restored back to file of AO to be decided afresh in accordance with law.
REFERRED :
FAVOUR : Matter remanded.
A.Y. : 2011-12
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