Case Law Details
Dart Infrabuild (P) Ltd. Vs ITO (ITAT Delhi)
A conjointly reading of section 148 (1) of the Act with section 139 (4) of the Act and section 144 of the Act makes it abundantly clear that pursuant to the notice under section 148 of the Act, if an assessee files a belated return or letter reiterating his earlier written then the learned Assessing Officer is bound to issue notice under section 143(2) of the Act if he frames the reassessment under section 144/143(3) of the Act. In the case on hand, there is no denial of the fact that by letter dated 29/12/2015, in response to the notice dated 12/6/2016 under section 142 (1) of the Act issue to the assessee, the assessee submitted before the, learned Assessing Officer that the return of income filed on 4/12/2015 was in response to the notice issued and section 148 of the Act. When once the assessee submitted so that in response to the notice under section 148 of the Act the return dated 4/12/2015 was filed, it is incumbent upon the learned Assessing Officer, if at all, he proceeds to frame the assessment under section 144/143(3) of the Act, to issue notice under section 143(2) of the Act, without which, in the assessment framed would not be legal.
For the reasons recorded in the preceding paragraphs, we find it difficult to uphold the impugned orders on both the counts, namely, improper service of notice under section 148 of the Act and also for want of service of notice under section 143(2) of the Act. It follows that the assessment order dated 28/3/2016 under section 147/144 of the Act cannot be sustained.
Reassessment–Notice issued by way of affixation–Notice for reopening of assessment issued at old address of assessee
FULL TEXT OF THE ITAT JUDGEMENT
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