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Reassessment not valid if No notice under section 143(2) issued to assessee
Case Law Details
- Case Name
- Supertron Electronics Pvt. Ltd Vs DCIT (ITAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2009-10
- Courts
- All ITAT, ITAT Kolkata
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Supertron Electronics Pvt. Ltd Vs DCIT (ITAT Kolkata)
The admitted fact is that no notice u/s 143(2) of the Act was issued to the assessee for both the assessment years. Only a notice u/s 148 and Section 143(2)(1) of the Act was issued. Under these circumstances we have to hold that the assessment orders for both the assessment years are bad in law and have to be quashed by following the judgement of the jurisdictional High Court in the case of Pr. CIT vs. Oberoi Hotels Pvt. Ltd.
FULL TEXT OF THE ITAT JUDGEMENT
Both these appeals are filed by the assessee directed against sepa...
