| COURT: | ITAT Delhi |
| CORAM: | Bhavnesh Saini (JM), N. K. Billaiya (AM) |
| SECTION(S): | 142(1), 143(2), 143(3) |
| GENRE: | Domestic Tax |
| CATCH WORDS: | jurisdictional issue, limitation period |
| COUNSEL: | CIT-DR Amitabh Kumar Sinha, Kapil Goel |
| DATE: | March 16, 2021 (Date of pronouncement) |
| DATE: | March 20, 2021 (Date of publication) |
| AY: | 2016-17 |
| FILE: | Click here to view full post with file download link |
| CITATION: | |
| A notice issued u/s 142(1) requiring the assessee to furnish a return of income when the assessee had already earlier filed a return is not valid. Once a valid return of income was available on record, which was already processed issuing notice u/s 142(1) of the Act asking the assessee to furnish fresh notice in itself is invalid making subsequently proceedings void ab initio. The assessment order has to be quashed for want of jurisdiction | |
In our considered opinion, once a valid return of income was available on record, which was already processed issuing notice u/s 142(1) of the Act asking the assessee to furnish fresh notice in itself is invalid making subsequently proceedings void ab initio.
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