Just a moment...

Top
FeedbackReport
×

By creating an account you can:

Logo TaxTMI
>
Feedback/Report an Error
Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Case Laws - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
  • Title Only
  • Head Notes
  • Citation
Party Name: ?
Party name / Appeal No.
Law:
---- All Laws----
  • ---- All Laws----
  • GST
  • Income Tax
  • Benami Property
  • Customs
  • Corporate Laws
  • Securities / SEBI
  • Insolvency & Bankruptcy
  • FEMA
  • Law of Competition
  • PMLA
  • Service Tax
  • Central Excise
  • CST, VAT & Sales Tax
  • Wealth tax
  • Indian Laws
Courts: ?
Select Court or Tribunal
---- All Courts ----
  • ---- All Courts ----
  • Supreme Court - All
  • Supreme Court
  • SC Orders / Highlights
  • High Court
  • Appellate Tribunal
  • Tribunal
  • Appellate authority for Advance Ruling
  • Advance Ruling Authority
  • National Financial Reporting Authority
  • Competition Commission of India
  • ANTI-PROFITEERING AUTHORITY
  • Commission
  • Central Government
  • Board
  • DISTRICT/ SESSIONS Court
  • Commissioner / Appellate Authority
  • Other
Situ: ?
State Name or City name of the Court
Landmark: ?
Where case is referred in other cases
---- All Cases ----
  • ---- All Cases ----
  • Referred in >= 3 Cases
  • Referred in >= 4 Cases
  • Referred in >= 5 Cases
  • Referred in >= 10 Cases
  • Referred in >= 15 Cases
  • Referred in >= 25 Cases
  • Referred in >= 50 Cases
  • Referred in >= 100 Cases
From Date: ?
Date of order
To Date:
TMI Citation:
Year
  • Year
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003
  • 2002
  • 2001
  • 2000
  • 1999
  • 1998
  • 1997
  • 1996
  • 1995
  • 1994
  • 1993
  • 1992
  • 1991
  • 1990
  • 1989
  • 1988
  • 1987
  • 1986
  • 1985
  • 1984
  • 1983
  • 1982
  • 1981
  • 1980
  • 1979
  • 1978
  • 1977
  • 1976
  • 1975
  • 1974
  • 1973
  • 1972
  • 1971
  • 1970
  • 1969
  • 1968
  • 1967
  • 1966
  • 1965
  • 1964
  • 1963
  • 1962
  • 1961
  • 1960
  • 1959
  • 1958
  • 1957
  • 1956
  • 1955
  • 1954
  • 1953
  • 1952
  • 1951
  • 1950
  • 1949
  • 1948
  • 1947
  • 1946
  • 1945
  • 1944
  • 1943
  • 1942
  • 1941
  • 1940
  • 1939
  • 1938
  • 1937
  • 1936
  • 1935
  • 1934
  • 1933
  • 1932
  • 1931
  • 1930
Volume
  • Volume
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 11
  • 12
TMI
Example : 2024 (6) TMI 204
By Case ID:

When case Id is present, search is done only for this

Sort By: ?
Even if Sort by Date is selected, exact match will be shown on the top.
RelevanceDate
    No Records Found
    ❯❯
    MaximizeMaximizeMaximize
    0 / 200
    Expand Note
    Add to Folder

    No Folders have been created

      +

      Are you sure you want to delete "My most important" ?

      NOTE:

      Case Laws
      Showing Results for :
      Reset Filters
      Results Found:
      AI TextQuick Glance by AIHeadnote
      No Records Found

      Case Laws

      Back

      All Case Laws

      Showing Results for :
      Reset Filters
      Showing
      Records
      ExpandCollapse
        No Records Found

        Case Laws

        Back

        All Case Laws

        Showing Results for : Reset Filters
        Case ID :

        📋
        Contents
        Note

        Note

        Note

        Bookmark

        print

        Print

        Login to TaxTMI
        Verification Pending

        The Email Id has not been verified. Click on the link we have sent on

        Didn't receive the mail? Resend Mail

        Don't have an account? Register Here

        Tribunal Invalidates Reassessment for Lack of Notice, Assessee's Appeal Partially Succeeds

        Rajit Syntex Pvt. Ltd. Versus Income Tax Officer, Ward 15 (2), New Delhi.

        Rajit Syntex Pvt. Ltd. Versus Income Tax Officer, Ward 15 (2), New Delhi. - TMI Issues Involved:
        1. Non-issuance of notice under Section 143(2) of the Income Tax Act, 1961.
        2. Validity of reassessment proceedings.

        Issue-wise Detailed Analysis:

        1. Non-issuance of Notice under Section 143(2):
        The primary issue in this appeal is the non-issuance of notice under Section 143(2) of the Income Tax Act, 1961, after the issuance of notice under Section 148. The assessee contended that the omission to issue this notice is not a mere procedural irregularity but a jurisdictional defect, rendering the assessment order void ab initio. The First Appellate Authority, relying on the Delhi High Court's judgment in Madhya Bharat Corporation Ltd., held that the non-issuance did not invalidate the assessment.

        However, the assessee argued that this judgment had been reversed in a review petition and cited the Delhi High Court's decision in Pr. CIT vs Shri Jay Shankar Traders (P) Ltd., which mandates the issuance of notice under Section 143(2) for reassessment proceedings to be valid. The Tribunal noted that the Department did not dispute the non-issuance of the notice. The Tribunal referred to the Delhi High Court's detailed analysis in Pr. CIT vs Shri Jai Shiv Shankar Traders Pvt. Ltd., which emphasized that the failure to issue a notice under Section 143(2) post the filing of a return in response to a Section 148 notice is a fatal flaw, rendering the reassessment invalid.

        2. Validity of Reassessment Proceedings:
        The Tribunal examined the interplay between Sections 143(2) and 148, noting that various High Courts, including the Allahabad High Court in CIT v. Rajeev Sharma and CIT v. Salarpur Cold Storage (P.) Ltd., have held that the issuance of notice under Section 143(2) is mandatory and not a procedural formality. The Tribunal also cited the Supreme Court's decision in ACIT v. Hotel Blue Moon, which underscored that non-issuance of this notice is not curable and invalidates the reassessment.

        The Tribunal concluded that the non-issuance of the statutory notice under Section 143(2) in this case was an incurable defect, rendering the entire reassessment proceedings bad in law and void ab initio. Consequently, the Tribunal quashed the reassessment proceedings and allowed ground no. 5 of the assessee's appeal, rendering the other grounds infructuous.

        Conclusion:
        The Tribunal, following the binding precedent of the Delhi High Court, quashed the reassessment proceedings due to the non-issuance of notice under Section 143(2), thus allowing the assessee's appeal in part. The order was pronounced on 29th April 2016.

        Topics

        ActsIncome Tax
        No Records Found