Notice U/s. 148 Issued during pendency of assessment proceedings is invalid

Medapati Venkayamma Vs. ITO (ITAT Visakhapatnam)

In this case, the assessing officer has issued notice under section 142(1) within time limit allowed for filing return of income under section 139 of Income Tax Act. Since the assessee failed to respond to the notice under section 142(1), the assessing officer should invoke the provisions of section 144 and complete the assessment as per section 144 on or before 31-3-2011. Since the assessment is already initiated, during pendency of assessment proceedings, there is no case for invoking the provisions of reassessment under section 148 of Income Tax Act and reopening of the assessment.

The assessing officer issued notice under section 148 for reassessment, during the pendency of assessment proceedings by issue of notice under section 148 which is bad in law and cannot be sustained as per the detailed discussion made in the earlier paragraphs of this order. Accordingly, the notice issued under section 148 is quashed.

Full Text of the ITAT Order is as follows:-

This appeal is filed by the assessee against the order of the Commissioner (Appeals), (CIT (A))-11, Mumbai holding concurrent jurisdiction of Commissioner (Appeals), Visakhapatnam vide ITA No.CIT(A)-11/M/IT-649/2011-12 dated 26-2-2013 for the assessment year 2008-09.

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