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Facts
The appeals were filed by the revenue and the assessee against the orders of the CIT(A). The assessee's representative submitted that notices under Section 143(2) were not issued by the Assessing Officer before the assessment under Section 147 read with Section 143(3). The revenue's representative made no submission on this point.
Held
The Tribunal noted that the issuance of a notice under Section 143(2) is mandatory for an assessment under Section 143(3). As no such notice was issued for any of the assessment years, the assessment orders were quashed, rendering the revenue's appeals infructuous.
Key Issues
Whether the assessment orders are valid when notices under Section 143(2) were 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.