The Tribunal held that the Assessing Officer, before making the assessment, did not issue any notice under section 143(2) of the Act after the filing of the return by the assessee in response to notice under section 148. Non-fulfilment of this statutory jurisdictional requirement rendered the proceedings invalid and the order void. The earlier notice issued by the Assessing Officer under section 143(2) prior to the filing of the return by the assessee in response to notice under section 148, was of no avail. Further, section 292BB does not validate the case of non-issuance of notice under section 143(2) thus, assessment proceedings were null and void. (AY. 2010-11)
Bhupendra K. Pathak v. ITO (2022)97 ITR 28 (SN)/ 218 TTJ 11 / 216 DTR 283 (SMC) (Pune) (Trib)
S. 147: Reassessment Notice-Failure to issue notice-Reassessment void-Issue of notice prior to filing return of no avail. [S. 143(2) 148, 292BB]