| Question And Answer | |
|---|---|
| Subject: | ISSUANCE OF NOTICE U/S 143(2) AFTER ISSUANCE OF SHOW CAUSE UNDER 144B(xii)(b) |
| Category: | Income-Tax |
| Querist: | CA. NIKHIL PORWAL |
| Answered by: | Advocate Shashi Ashok Bekal |
| Tags: | Assessment, notice u/s 143(2) |
| Date: | February 7, 2024 |
THERE ARE 3 ASPECTS IN A CASE WHICH NEED CLARIFICATION –
- CAN AO ISSUE NOTICE U/S. 143(2) AND NOT ATTACH THE REASONS FOR REOPENING EVEN THOUGH IT IS MENTIONED IN THE NOTICE. AND AS AN AFTER THOUGHT SEND A NOTICE U/S. 142(1) WITH THE REASONS. CAN THAT MAKE THE NOTICE U/S. 143(2) INVALID AND WITHOUT APPLICATION OF MIND.
- SHOW CAUSE SENT ON SATURDAY NIGHT AT 9PM WITH A DUE DATE ON SUNDAY AND SUBMISSION BUTTON DISENGAGED ON MONDAY AND FINAL ASSESSMENT ORDER PASSED BY AFTERNOON OF MONDAY….. WONT THIS QUALIFY AS BEING AGAINST PRINCIPLES OF NATURAL JUSTICE.
Assuming this is a case of Reassessment under the new regime, a Notice under section 143(2) of the Act cannot be issued after the issuance of show cause notice under section 144B of the Act unless the assessee has not filed its return of income. Issuance of a show cause notice on a Saturday night i.e., a holiday and seeking submissions in less than 3 days is definitely against the principles of Natural Justice and also the SOP for faceless assessment laid down by the CBDT. There are several judicial pronouncements that state that at least 3 days (excluding holidays) should be given to an assessee to respond to a SCN
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