Case Law Details
ACIT Vs M/s. Dimension Promoters (P) Ltd. (ITAT Delhi)
Where AO had framed the reassessment under section 148 without issuing notice under section 143(2), the reassessment order was invalid because it is mandatory obligation of AO to serve notice by assigning reasons therein with regard to his belief of escaped tax liability before making assessment of any escaped income.
FULL TEXT OF THE ITAT JUDGMENT
This appeal has been filed by the Revenue against the order of ld. CIT(A) dated 02.11.2010. The assessee has also filed cross-objections, raising
2. At the outset, the ld. AR took up ground No. 3 of cross objectons, which relates to non-issue of notice u/s. 143(2) of the IT Act. The ld. AR invited our attention to the order of assessment and submitted that nowhere in the assessment order, the Assessing Officer mentioned about the issuance of notice u/s. 143(2) of the Act. Further inviting our attention to the ld. CIT(A)’s order, the ld. AR submitted that when this ground was raised before the ld. CIT(A), the ld. CIT(A) has held that non-issue of notice u/s. 143(2) by itself cannot be said to vitiate the assessment proceedings. It was submitted that from the findings of the ld. Assessing Officer and the ld. CIT(A), it becomes amply clear that no notice u/s. 143(2) was issued to the assessee and therefore, the assessment order is liable to be quashed. Reliance in this respect was placed on a number of case laws mentioned in paper book pages A to M, which are as under :
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