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Assessment completed without issue of notice u/s. 143(2) was invalid
Case Law Details
- Case Name
- Shri Mohinder Kumar Chhabra Vs Income Tax Officer (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 1999- 2000
- Courts
- All ITAT, ITAT Delhi
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Admittedly the petitioner had filed returns of income pursuant to the notice under section 147/148 by letter dated November 19, 2009 adopting its earlier returns under section 139(1) of the Act and the notice under section 143(2) was issued only on November 23, 2010. The final assessment order had not been passed and only a draft assessment order had been passed.
The proviso to section 292BB was applicable. The principle of estoppel under section 292BB would therefore, not apply. In these circumstances, the Assistant Director could not rely upon the main section 292BB and claim that notice und...
