CIT Vs Shankar Lall Goenka (Gauhati High Court)
Gauhati High Court held that in view of provisions of section 292B and 292BB of the Income Tax Act the right of assessee has been restricted to challenge the validity of notice issued by Income Tax Officer (ITO) or assessment order passed by DCIT.
Facts- Substantial question of law is involved in this appeal whether the assessee can challenge the authority of the ITO, who had issued the notice under Section 143(2) of the I.T. Act and the authority of the DCIT for issuing the assessment order under Section 143(3) of the I.T. Act, in view of the limitations prescribed under Sections 292B and 292BB of the I.T. Act?
Conclusion- The ITAT, in the present case, has interfered with the order passed by the CIT (Appeals) and the assessment order mainly on the ground that there is omission on the part of the DCIT in not issuing notice under Section 143(2) of the I.T. Act to the assessee. The ITAT has not concluded that the notice issued to the assessee by the Income Tax Officer under Section 143(2) of the I.T. Act is not in substance or not in conformity with the intent and purpose of the I.T. Act. In the absence of such finding, the ITAT cannot interfere with the notice or the assessment order issued against the assessee.
