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Order passed under section 143(3) not valid if passed without the valid service of notice under section 143(2) with in the limitation period of 12 months
Case Law Details
- Case Name
- Adarsh Kanch Udyog Pvt. Ltd. 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
- 2003- 04
- Courts
- All ITAT, ITAT Delhi
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Adarsh Kanch Udyog Pvt. Ltd. Vs. ITO (ITAT Delhi)- Assessee has raised a specific ground that order passed u/s 143(3) was not valid in as much as there is no proof of valid service of notice u/s 143(2) within the limitation period of 12 months, as per proviso to section 143(2). We further find that Ld. Commissioner of Income Tax (Appeals) has not properly given a finding on this issue. He has only observed that the grounds and the arguments of the assessee are not very strong. In our considered opinion, Ld. Commissioner of Income Tax (Appeals) should pass a speaking order on this issue incorpo...
