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(Exemptions) vs. S. M. Batha Education Trust ITA No. 2908/Pun/2016 A.Y.: 2012-13 Date of order: 4th
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
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
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).