Case Law Details
Reopening U/s. 148 without service of reasons to the assessee before the expiry of period of 6 years renders reopening invalid
As the issuance of the s. 148 notice and the communication and furnishing of reasons go hand in hand, the reasons have to be supplied to the assessee before the expiry of period of 6 years. If this is not done, the validity of the s. 148 notice cannot be upheld. In any proceeding, whether civil or criminal, a summons issued without a copy of the plaint or complaint has to be construed as if no valid service of notice has been effected upon the defendant or respondents.
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘A’ NEW DELHI
BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER
AND
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Reopen of an closed assessment is invalid if the notice issued not Accompanied with the copy of reason to belief resulting the whole proceedings u/s 148 of ITAct 1961 invalid not sustainable in the eyes of law, accordingly copy of reason to belief should accompany the notice u/s148 is the precondition