Tribunal rules notice not served validly under s. 143(2); assessee's cross-objection partially allowed The Tribunal allowed the assessee's cross-objection, ruling that the notice u/s 143(2) was not validly served within the prescribed time frame as it was ...
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tribunal rules notice not served validly under s. 143(2); assessee's cross-objection partially allowed
The Tribunal allowed the assessee's cross-objection, ruling that the notice u/s 143(2) was not validly served within the prescribed time frame as it was not served on any partner of the assessee firm. The Tribunal held that the provisions of s. 292BB were not applicable retrospectively for the assessment year in question. Consequently, the cross-objection was partially allowed, and the Revenue's appeal was dismissed. Other grounds raised were not addressed due to the decision on the notice service issue.
Issues involved: Notice u/s 143(2) not served within 12 months from the end of the month of filing of return of income.
Summary: The case involved an appeal and cross-objection directed against the order of the learned CIT(A)-XXIII, New Delhi, for the assessment year 2003-04. The cross-objection filed by the assessee contended that the notice u/s 143(2) was not served within the stipulated time frame. The AO claimed to have issued notices on different dates, but they were not served on the assessee. The assessee argued that service of notice on an unauthorized employee is not valid, citing relevant case laws. The Tribunal found that the notice was not served on any partner of the assessee firm, rendering the assessment order invalid. The Tribunal allowed the assessee's cross-objection based on the lack of valid notice service.
The Tribunal noted that the provisions of s. 292BB were not applicable to the case as they were inserted w.e.f. 1st April, 2008, and hence not retrospective for the assessment year 2003-04. Despite the assessee's participation in the assessment proceedings, the objection regarding the notice service was deemed valid. Consequently, the Tribunal allowed ground No. 1 of the assessee's cross-objection, leading to the partial allowance of the cross-objection and the dismissal of the Revenue's appeal. Other grounds raised were not adjudicated upon due to the decision on the first ground.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
