This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Assessment is liable to be quashed in absence of issuance of notice u/s 143 (2)
Case Law Details
- Case Name
- New Okhla Industrial Development Authority Vs ACIT (ITAT Delhi)
- 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 Delhi
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Issue before Tribunal:
Whether assessing officer assigns jurisdiction to frame an assessment u/s 147 when no notice u/s 143 (2) was issued?
Brief facts:
Proceedings u/s 147/148 of the Act were initiated by the AO after recording the reasons and the notice u/s 148 of the Act dated 06.03.2013 was issued and duly served in the office of CEO, Noida Authority on 12.03.2013. As per the said notice the assessee was required to file its return of income within 30 days from the date of the service of the notice.
Notice u/s 142 (1) was issued but no notice u/s 143 (2) was issued.
The return of income w...
