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Facts
The appeals by the revenue and assessee were filed against the orders of the learned CIT(A) for various assessment years. The assessee's representative argued that notices under Section 143(2) were not issued by the Assessing Officer for the relevant assessment years. The CIT-DR made no submission on this point.
Held
The tribunal observed that notices under Section 143(2) were indeed not issued, and since this is a mandatory notice for assessment under Section 143(3), the assessment orders are quashed. Consequently, the revenue's appeals become infructuous.
Key Issues
Whether the assessment orders are valid when the mandatory notice under Section 143(2) was not issued by the Assessing Officer?
Sections Cited
143(2), 143(3), 147
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Income Tax Appellate Tribunal, RANCHI BENCH, RANCHI
Before: SHRI GEORGE MATHAN & SHRI RATNESH NANDAN SAHAY
Assessee represented by Sri Devesh Poddar, A.R. Department represented by Smt. Rinku Singh, CIT-DR Date of hearing 10/06/2025 Date of pronouncement 10/06/2025 O R D E R PER: BENCH 1.
51 and 52/Ran/2022 are the appeals filed by the revenue and to 31/Ran/2022 are the appeals filed by the assessee the orders of the learned CIT(A), Patna-3, Patna dated 28/02/2022 and 15/03/2022 for the A.Y. 2011-12, 2013-14, 2015-16 and 2016-17 respectively. 2. Smt. Rinku Singh, ld. CIT-DR is represented on behalf of the revenue and Shri Devesh Poddar, ld A.R. is represented on behalf of the assessee.