SURENDER KUMAR GOEL,NEW DELHI vs. ITO, WARD-60(5), NEW DELHI

ITA 638/DEL/2019Status: DisposedITAT Delhi04 January 2023AY 2010-119 pages
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What did the Tribunal hold?

The Tribunal held that a reassessment order cannot be passed without complying with the mandatory requirement of issuing a notice under Section 143(2) of the Act. Therefore, the reassessment proceedings and the consequent order were legally unsustainable.

What were the facts?

The assessee's appeal challenged the reassessment order. A key issue was the Assessing Officer's (AO) failure to issue a notice under Section 143(2) of the Income Tax Act after issuing a notice under Section 148 for reassessment.

What were the issues?

Whether the reassessment proceedings are valid when the AO failed to issue a mandatory notice under Section 143(2) after initiating reassessment under Section 147/148.

Which sections of the Income-tax Act were involved?

Section 148,Section 143(2),Section 147,Section 143(3)

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Income Tax Appellate Tribunal, DELHI BENCHES “SMC” : DELHI

Before: SHRI C.M. GARG

Hearing: 22.12.2022Pronounced: 04.01.2023

This appeal filed by assessee is directed against the order of the CIT(A)-19, New Delhi, dated 24.12.2018 relating to the A.Y. 2010-11. 2. The grounds raised by the assessee read as under:- “1. Because on the facts and circumstances of the case and as per law, the order passed by the Ld. AO is bad in law as the Ld. AO has failed to take proper approval u/s 151 before issuing the notice u/s 148. 2. Because on the facts and circumstances of the case and as per law, the order passed by the Ld. AO is void as the notice u/s 143(2), which is prerequisite to trigger the assessment, was not valid.

2 ITA.No.638/Del./2019

3.

Because on the facts and circumstances of the case and as per law, the Ld. AO has issued improper S

The order continues below.

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