Case Law Details
ITO Vs Shubham Mouth Freshner Private Limited (ITAT Indore)
It is beyond doubt that the issuance of notice under Section 143(2) of the Act was not within time prescribed under the statute. On this aspect, we have further relied upon the judgment in case of Alpine Electronics Asia Pvt. Ltd. (supra). Ld. AR wherein it has been held that the service of notice under Section 143(2) of the Act within the statutory time limit is mandatory one and not a procedural requirement. Under these circumstances, since, there is admittedly a violation of mandatory provision, the assessment order passed was found to be illegal and liable to be set aside. In that view of the matter, respectfully relying upon the same, we find that the issuance of notice and the service of the same is beyond time as prescribed under the statutory provision and the proceeding, therefore, itself became void-ab-initio and hence quashed.
FULL TEXT OF THE ORDER OF ITAT INDORE
The instant appeal and Cross Objection filed by the Revenue and assessee are directed against the order dated 07.09.2020 passed by the Ld. Commissioner of Income Tax (Appeals)-1, Bhopal (in short ‘CIT(A)’ ), arising out of the order dated 29.12.2016 passed by the DCIT-5(1), Bhopal under section 143(3) of the Income Tax Act, 1961 (hereinafter referred as to ‘the Act’) for Assessment Year 2014-15.
2. Since, the Cross Objection involves the maintainability point, we would like to address the same first.
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