The assessee has not filed the return of income. Cash was deposited in bank on various dates. Cash of certain amount was deposited in bank account of assessee on various dates throughout financial year. The assessment was reopened by issuing notice u\/s 148. In response to notice, the assessee fied the return. The assessment was\u00a0 completed by Assessing Officer by making certain additions. On appeal the CIT(A) affirmed the order of the AO.\u00a0\u00a0 On appeal the Tribunal held that the\u00a0 Assessing Officer had not issued statutory notice under section 143(2) in response to return filed under section 148. Tribunal held that non-issue of statutory notice under section 143(2) invalidated entire proceedings and said defect was incurable defect and also beyond scope of section 292BB and, therefore the\u00a0 assessment order is held to be\u00a0 bad in law. (AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 143(2) : Assessment-Notice-Cash credits-Reassessment-Failure to issue statutory notice-Order is bad in law-Not curable defects.[S.68, 143(3) 147, 148, 292BB] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-49873","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cYp","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49873","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=49873"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49873\/revisions"}],"predecessor-version":[{"id":49874,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49873\/revisions\/49874"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=49873"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=49873"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=49873"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}