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Facts
The revenue filed appeals against the orders of the CIT(A) for assessment years 2011-12, 2013-14, 2015-16, and 2016-17. The assessee also filed appeals. The primary issue revolved around the non-issuance of a notice under Section 143(2) by the Assessing Officer.
Held
The Tribunal held that the issuance of a notice under Section 143(2) is mandatory for an assessment under Section 143(3) following a Section 147 proceeding. As no such notice was issued for any of the relevant assessment years, the assessment orders were quashed.
Key Issues
Whether the assessment orders are valid when a mandatory notice under Section 143(2) was not issued by the Assessing Officer.
Sections Cited
143(2), 147, 143(3)
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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.