Case Law Details
Rajiv Gandhi University of Health Sciences Vs ACIT (ITAT Bangalore)
The ITAT Bangalore has quashed the assessment order in the case of Rajiv Gandhi University of Health Sciences against ACIT. The grounds for invalidation were the non-service of a mandatory notice under section 143(2) of the Income-tax Act.
Specific ground raised by the assessee, relates to the non-service of a mandatory notice under section 143(2) of the Income-tax Act.
The ITAT Bangalore examined the assessment records and found no noting for the issuance of the notice under section 143(2) of the Act. The article emphasizes that in the absence of valid notice, the assessment order is set aside based on the judicial pronouncements cited by the assessee. It further notes that the issue of non-service of notice was brought to the attention of the Assessing Officer during the assessment proceedings but was not addressed in the assessment order or by the CIT(A).
ITAT Bangalore quashed the assessment order for invalidation due to non-service of a mandatory notice under section 143(2) of the Income-tax Act, 1961.
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