{"id":2749,"date":"2011-02-26T14:09:38","date_gmt":"2011-02-26T08:39:38","guid":{"rendered":"http:\/\/itatonline.org\/archives\/?p=2749"},"modified":"2011-02-26T14:09:38","modified_gmt":"2011-02-26T08:39:38","slug":"ukt-software-technologies-vs-ito-itat-delhi-non-issue-of-s-1432-notice-renders-s-147-assessment-order-invalid","status":"publish","type":"post","link":"https:\/\/itatonline.org\/archives\/ukt-software-technologies-vs-ito-itat-delhi-non-issue-of-s-1432-notice-renders-s-147-assessment-order-invalid\/","title":{"rendered":"UKT Software Technologies vs. ITO (ITAT Delhi)"},"content":{"rendered":"\n\n
Click here to download the judgement (ukt_software_1432_notice_148.pdf) <\/strong> <\/a><\/p><\/td>\n<\/tr>\n<\/table>\n

Non-issue of s. 143(2) notice renders s. 147 assessment order invalid<\/strong><\/p>\n

The AO passed an assessment order u\/s 143(3) r.w.s. 147 without issuing a notice u\/s 143(2)<\/em>. The assessee challenged the reassessment order on the ground that the non-issue of the s. 143(2) notice rendered the order void. HELD upholding the challenge:<\/p>\n

The law relating to validity of the assessment proceedings in absence of issuance of notice u\/s 143(2), in a case where the AO proceeded to frame the assessment in pursuance of a return is well established. If the assessment is framed u\/s 143 (3), either read with s. 158 BC or s. 147, it is mandatory for the AO to issue notice u\/s 143 (2)<\/strong>. The issuance and service of notice u\/s 143 (2) is mandatory and not procedural<\/strong>. If the notice is not served within the prescribed period, the assessment order is invalid<\/em><\/strong> (Pawan Gupta<\/strong> 318 ITR 322 (Del), Hotel Blue Moon<\/a><\/strong> 321 ITR 362 (SC) & C. Palaniappan<\/strong> 284 ITR 257 (Mad) followed).<\/p><\/blockquote>\n

\nNote<\/strong>: The same view has been taken in CIT vs. Scindia HUF<\/a><\/strong> 300 ITR 193 (Bom). See also Cebon India Ltd<\/a><\/strong> 184 TM 290 (P&H) (Non-issue of s. 143(2) notice not curable u\/s 292BB<\/a>) & Kuber Tobacco<\/a><\/strong> 119 ITD 273 (Del)(SB) (s. 292BB<\/a> is not retrospective)\n<\/div>\n","protected":false},"excerpt":{"rendered":"

The law relating to validity of the assessment proceedings in absence of issuance of notice u\/s 143(2), in a case where the AO proceeded to frame the assessment in pursuance of a return is well established. If the assessment is framed u\/s 143 (3), either read with s. 158 BC or s. 147, it is mandatory for him to issue notice u\/s 143 (2)<\/strong>. The issuance and service of notice u\/s 143 (2) is mandatory and not procedural<\/strong>. If the notice is not served within the prescribed period, the assessment order is invalid<\/em><\/strong> (Pawan Gupta<\/strong> 318 ITR 322 (Del), Hotel Blue Moon<\/a><\/strong> 321 ITR 362 (SC) & C. Palaniappan<\/strong> 284 ITR 257 (Mad) followed)<\/p>\n

Read more ›<\/a><\/div>\n

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