Case Law Details
Anil Kisanlal Marda Vs ITO (ITAT Pune)
Conclusion: Since no effort was made by AO to serve another notice u/s. 143(2) before the deadline after returning from postal authorities the original notice u/s 143(2) thus, the jurisdictional condition of `service’ of notice u/s. 143(2) and not its `issue’ was not satisfied and accordingly, assessment order passed in absence of a valid jurisdiction was quashed.
Held: In the instant case, it is found that no notice u/s. 143(2) was actually served upon the assessee on or before 30-09-2010. The only notice which was issued by AO on 08-09-2010 was returned by the postal authorities and thereafter no effort was made to serve another notice before the deadline. Since the requirement of `service’ of notice u/s. 143(2) and not its `issue’, is a jurisdictional condition, which was unfortunately lacking in the instant case, the sequitur was that AO lacked jurisdiction to make the assessment. Ex consequenti, the assessment order passed in absence of a valid jurisdiction had to be and was hereby quashed.
FULL TEXT OF THE ITAT JUDGMENT
In this appeal, the assail is to the legal tenability of the order passed by the CIT(A)-II, Pune on 25-03-2013 in relation to the Assessment Year 2009-10.
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