July 2019

Section 143 r.w.s. 148 Failure to issue notice u/s. 143(2) of the Act after the assessee files the return of income renders the re-assessment order illegal and invalid

Jagdish T.Punjabi|Devendra Jain | Tejaswini Ghag
Chartered Accountants

18 [2019] 105 taxmann.com 118 (Pune) ITO (Exemptions) vs. S. M. Batha Education Trust ITA No. 2908/Pun/2016 A.Y.: 2012-13 Date of order: 4th April, 2019

 

Section 143 r.w.s. 148 Failure to issue notice u/s. 143(2) of the Act after the assessee files the return of income renders the re-assessment order illegal and invalid

 

FACTS

The AO issued a notice u/s. 148 of the Act dated 29th September, 2014 to the assessee, a trust engaged in educational activities. The assessee neither replied to the notice nor filed its return of income. Thereafter,
the AO issued two separate notices u/s. 143(2) of the Act on 29th April, 2015 and 1st July, 2015. Subsequently, the assessee filed the return of income on 21st October, 2015.

 

The AO completed the assessment and passed a reassessment order. Aggrieved, the assessee preferred an appeal to the CIT(A).

 

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