Assessment of Individual cannot be done by issuing notice on HUF

Contention of the Assessee

Ld. Authorised Representative submitted that the assessment was bad in law since it was initiated on a return filed by the assessee in HUF status. As per ld. Authorised Representative Assessing Officer if he found that the property was purchased in the individual status of the assessee, ought have issued notice u/s.148 of the Act to the assessee in his individual status. This was never done. Notice was admittedly issued in the status of HUF. Assessment having being done u/s.143(3) r.w.s. 147 of the Act, as per ld. Authorised Representative notice issue of notice u/s.148 of the Act was mandatory. As per the ld. Authorised Representative even the notice u/s.143(2) of the Act was issued to the assessee only in HUF status. Thus, according to him assessment in the HUF status of the assessee was bad in law. Ld. Authorised Representative placed reliance on the third member decision of the Delhi Bench of the Tribunal in the case of Suraf Mal, HUF vs. ITO (2007) 109 lTD 327.

Contention of the Revenue

Departmental Representative submitted that the tax payer himself had started the confusion. Error was committed by the assessee and this was rectified by the ld. Assessing Officer by making the assessment in the correct status. According to him, the lacuna if any could be cured u/s.292BB of the Act.

Held by ITAT

I have considered the rival contentions and perused the orders of the authorities below. First two paragraphs in the impugned assessment order which was passed u/s.143(3) r.w.s.147 of the Act is very relevant and these are reproduced hereunder:-