|COURT:||Delhi High Court|
|CORAM:||S. Muralidhar J, Vibhu Bakhru J|
|SECTION(S):||143(2), 148, 292BB|
|CATCH WORDS:||Non-service of s. 143(2) notice, Reopening|
|COUNSEL:||Dr. Rakesh Gupta|
|DATE:||October 14, 2015 (Date of pronouncement)|
|DATE:||October 30, 2015 (Date of publication)|
|FILE:||Click here to download the file in pdf format|
|S. 143(2)/ 292BB: Failure to issue a s. 143(2) notice renders the reassessment order void. S. 292BB saves a case of "non service" of the notice but not a case of "non issue"|
The failure of the AO, in re-assessment proceedings, to issue notice under Section 143(2) of the Act, prior to finalising the re-assessment order, cannot be condoned by referring to Section 292BB of the Act. Section 292BB applies insofar as failure of “service” of notice is concerned and not with regard to failure to “issue” notice. The non-issue of the said notice is fatal to the order of re-assessment.
I am amazed that on this issue the matter had to be taken to the court.It is the basic requirement of law that a hearing notice has to be served on the asesessee before finalising an assessment. I recollect a case where the CIT Appeals did the same act . There was a group of about 50 cases and the same was represented by the same counsel. It was the month of March.He posted one case and the counsel asked for time He refused and went on to pass exparte orders dismissing all the 50 cases without posting the others.The ITAT passed strictures on the said CIT(A).The act needs to be redrafted !!!!!! IN the light of the directions of the board who is going to be questioned in the present case
Honorable court is right in its decision.
i wonder whether AOs or revenue officers are really educated as the word education means ‘draw knowledge’ but what i find here is present day education is no education at all, if one goes by real meaning of education.
appears site is equally intelligent, when simple position is stated it needs what moderation god only knows?
yesterday night when i posted on CBI arrests of It officers, a position on economics, site says duplicate post , my earlier posts were on law…i believe itatonline need to post right assistants to be receiving the posts, else our hours of work is just turned futile. sorry, dr sivaram, when i see today some novices seem sitting on computers.
pls put right boys or girls on the computers .
Seems CBDT is not rightly manned by really competent officers that is the reason why all kinds of men are in revenue department,in fact it is meaninglessly taxing tax payers, i think hon courts award damages against the officers as also on the department lest tax payers are not meaninglessly offended.
If the ministry of finance and CBDT are really strong there would be negligible corruption i believe in the revenue.