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After receipt of return in response to notice under Section 148, it shall be mandatory for AO to serve a notice on assessee under section 143(2) assigning reason therein.
Case Law Details
- Case Name
- CIT Vs. Rajeev Sharma (Allahabad High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Allahabad High Court
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In absence of any notice issued under section 143(2) after receipt of fresh return submitted by the assessee in response to notice under Section 148, the entire procedure adopted for escaped assessment, shall not be valid When the Statute provides for a particular procedure, the authority has to follow the same and cannot be permitted to act in contravention of the same.
CASE LAWS DETAILS
DECIDED BY: HIGH COURT OF ALLAHABAD, IN THE CASE OF: CIT Vs. Rajeev Sharma, APPEAL NO: ITA No. 19 of 2004, DECIDED ON May 24, 2010
RELEVANT PARAGRAPH
The assessee respondent, filed original ...
This judgements is not applicable in present scenario due to amendments carried out in IT Act 1961 for A.Y 2000-01 and afterwards. Now there is no such requirement for issuing notice u/s 143(2) for opening case u/s 148.