Raj Kumar Vs DCIT (ITAT Delhi)
ITAT Delhi held that assessment framed u/s. 147 invalid due to non-issuance of notice u/s. 143(2) of the Income Tax Act against return filed in response to notice u/s 148. Accordingly, appeal of the assessee allowed.
Facts- The assessee has challenged the validity of the assessment framed in the present case u/s 147 of the Act in the absence of notice issued u/s 143(2) of the Act after return of income was filed by the assessee in response to notice u/s 148 of the Act.
Conclusion- Held that we are unable to agree with the Ld. CIT(A) that the non-issuance of notice under section 143(2) of the Act in the present case was not fatal to the proceedings conducted under section 147 of the Act considering the settled position of law in this regard by the decision of the Hon’ble Apex Court in the case of Lakshman Das Khandelwal (supra).We completely agree with the Ld. Counsel for the assessee that that in the facts of the present case where no notice under section 143(2) of the Act was issued against the return of income filed by the assessee, the assessment framed was invalid.
FULL TEXT OF THE ORDER OF ITAT DELHI
