In absence of service of notice u/s 148/143(2) reassessment framed u/s 147 r.w.s 143(3) null and void: ITAT

In absence of service of notice u/s 148/143(2) reassessment framed us 147 r.w.s 143(3) null and void: ITAT

Deepak Gupta | Jun 2, 2022 |

In absence of service of notice u/s 148/143(2) reassessment framed u/s 147 r.w.s 143(3) null and void: ITAT

In absence of service of notice u/s 148/143(2) reassessment framed us 147 r.w.s 143(3) null and void: ITAT

The Income Tax Appellate Tribunal (ITAT) has held that in the absence of service of notice u/s 148/143(2) of the Act, reassessment framed u/s 147 r.w.s 143(3) of the Act will be null and void.

The assessee strongly agitated the matter that the Assessing Officer did not serve any notice at the correct address of the assessee which is specifically mentioned in the Return of Income filed not only for the year under consideration but also in all the preceding Assessment Years and subsequent Assessment Years.

A perusal of the return filed by the assessee, which is on record, shows that in all the return of incomes, the address mentioned by the assessee is that of B-62, Lawrence Road, Industrial Area, Delhi. Even in the PAN Database, the address of the assessee is given as B-62, Lawrence Road, Industrial Area, Delhi.

Interestingly, in the immediately preceding Assessment Year 2006-07, the Assessing Officer himself has written a letter to the DDIT, INV, Jalandhar requesting him to provide the correct address/PAN of the assessee which was provided by the DDIT and the same was B-62, Lawrence –Road, Industrial Area, Delhi.

Considering the facts of the case in totality the Tribunal decided the matter in favor of the Assessee.

To Read Judgment Download PDF Given Below:

StudyCafe Membership

Join StudyCafe Membership. For More details about Membership Click Join Membership Button
Join Membership

In case of any Doubt regarding Membership you can mail us at [email protected]

Join Studycafe's WhatsApp Group or Telegram Channel for Latest Updates on Government Job, Sarkari Naukri, Private Jobs, Income Tax, GST, Companies Act, Judgements and CA, CS, ICWA, and MUCH MORE!"




Author Bio
My Recent Articles
Testing Article CA Inter and Foundation Exams to be held thrice a year [ICAI Releases Official Press Release] CA Exams May 2024: 4.36 lakh students to appear for CA Foundation, Intermediate and Final TS SSC 2024 Hall Ticket Released: Telangana Class 10th admit card out, @ bse.telangana.gov.in Why Rs 2,000 notes withdrawn from circulation by RBIView All Posts