Case Law Details
ITO Vs Satish Singh Bhati (ITAT Delhi)
The issue under consideration is whether CIT(A) is correct by annulling the assessment order on the ground that no notice under section 143(2) was issued before the completion of assessment?
The assessee took the legal ground that the impugned assessment order was framed by the Assessing Officer without assuming the jurisdiction u/s 143(2) of the Income Tax Act, 1961 and without serving upon the assessee the necessary notices there under. Admittedly in the present case the Ld. DR stated that no notice under Section 143(2) of the Act was issued before the completion of the assessment. Hence, the Assessing Officer was further directed to reopen the Assessment under Section 147 of the Act and thereafter, reframe the assessment order after following the due process of law and after issuing necessary notices to the assessee as per law and after giving to the assessee reasonable opportunity of being heard and considering the evidence laid by the assessee. Thus, the appeal filed by the Revenue is dismissed.
FULL TEXT OF THE ITAT JUDGEMENT
These two appeals are filed by the Revenue against the order dated 15.08.2018 passed by CIT(A)-1, New Delhi for Assessment Year 2009-10 .
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