ARUN KUMAR MAURYA,LUCKNOW vs. ITO-2(1), LUCKNOW

ITA 415/LKW/2023Status: DisposedITAT Lucknow30 March 2026AY 2014-1532 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the issuance of a notice under Section 143(2) is a mandatory and jurisdictional requirement before passing an assessment order, especially when a return has been filed. Failure to issue this notice renders the assessment order void ab initio.

What were the facts?

The assessee filed a return in response to a notice under Section 148. The Assessing Officer passed an assessment order without issuing a mandatory notice under Section 143(2). The CIT(A) dismissed the assessee's appeal.

What were the issues?

Whether the assessment order is valid when a mandatory notice under Section 143(2) was not issued after the assessee filed a return in response to a Section 148 notice.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 143(2)

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(21)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, LUCKNOW BENCH “A”, LUCKNOW

Before: SHRI KUL BHARAT & SHRI ANADEE NATH MISSHRA

For Appellant: Shri Samrat Chandra, C.A

(A) This appeal vide I.T.A. No.415/LKW/2023 has been filed by the assessee for assessment year 2014-15 against impugned appellate order dated 28.11.2023 (DIN & Order No.ITBA/NFAC/S/250/2023- 24/1058283376(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short]. (B)

In this case, assessment order dated 19.03.2022 was passed by the Assessing Officer (“AO”, for short) proceedings u/s 147 of I.T. Act were initiated by issue of notice dated 30.03.2021; and whereby the assessee’s income was determined at Rs.4,40,89,200/-. The assessee’s appeal against the aforesaid assessment order was dismissed by the Ld. CIT(A) vide impugned appellate order dated 28.11.2023. The present appeal has b

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →