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Issuance & service of section 143(2) notice after filing of ROI is sine-qua-non for framing assessment
Case Law Details
- Case Name
- Aravindan Vedhavaththiyar Singarachari Vs DCIT (ITAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2016-17 & 2018-19
- Courts
- All ITAT, ITAT Bangalore
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Aravindan Vedhavaththiyar Singarachari Vs DCIT (ITAT Bangalore)
In the case of Aravindan Vedhavaththiyar Singarachari vs. DCIT, the Income Tax Appellate Tribunal (ITAT) Bangalore addressed the importance of issuing a notice under Section 143(2) of the Income Tax Act for a valid assessment. The assessee’s returns for the assessment years 2016-17 and 2018-19 were reopened due to discrepancies in declared capital gains from property sales. The Assessing Officer (AO) issued a notice under Section 148, assuming jurisdiction, but failed to issue the required notice under Section 143(2). The as...
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