MANOJ SINGH,LUCKNOW vs. INCOME TAX OFFICER-4(2), LUCKNOW

ITA 11/LKW/2025Status: DisposedITAT Lucknow21 May 2026AY 2012-1330 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that issuing a notice under section 143(2) is mandatory when the Assessing Officer intends to disturb the income returned by the assessee. The absence of such a notice renders the assessment proceedings invalid.

What were the facts?

The Assessing Officer passed an assessment order under section 144/147 without issuing a notice under section 143(2) of the Income Tax Act. The assessee's appeal against this order was dismissed by the CIT(A).

What were the issues?

Whether the assessment order passed without issuing a mandatory notice under section 143(2) is valid and whether the omission to issue such notice is curable.

Which sections of the Income-tax Act were involved?

Section 143(2),Section 147,Section 148,Section 69A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, LUCKNOW BENCH ‘SMC’, LUCKNOW

Before: SHRI ANADEE NATH MISSHRA

PER ANADEE NATH MISSHRA:A.M.

(A) This appeal has been filed by the assessee against the impugned appellate order of learned CIT(A) / NFAC, Delhi, dated 23.12.2025, for the AY 2015-16. The assessee has raised the following grounds of appeal:

“1. That on the Facts and Circumstances of the case and in law, the notice under section 148 of the Income Tax Act, 1961 issued by the Ld. A.O. is bad in law, Invalid, and without proper compliance of provision of Income Tax Act, 1961, hence liable to be quashed.

2.

That the assessment order passed by the Ld AO is bad in law, invalid, without juri iction and arbitrary in nature liable to be quashed. Assessment Year:2012-13 2

3.

That on the facts and circ

The order continues below.

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