Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
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The ITAT Amritsar held that the reassessment order u/s 147 was invalid due to the absence of a statutory notice u/s 143(2). The non-issuance of the statutory notice u/s 143(2) was deemed an incurable defect, rendering the assessment proceedings legally flawed. Citing the judgments in Hotel Blue Moon and Laxman Das Khandelwal, the tribunal emphasized the mandatory nature of the notice. Referring to cases like Cebon India Ltd. and Punnu Synthetics Private Limited, the tribunal concluded that the assessment order was invalid without the requisite notice. The decision favored the assessee.
The ITAT Amritsar held that the reassessment order u/s 147 was invalid due to the absence of a statutory notice u/s 143(2). The non-issuance of the statutory notice u/s 143(2) was deemed an incurable defect, rendering the assessment proceedings legally flawed. Citing the judgments in Hotel Blue Moon and Laxman Das Khandelwal, the tribunal emphasized the mandatory nature of the notice. Referring to cases like Cebon India Ltd. and Punnu Synthetics Private Limited, the tribunal concluded that the assessment order was invalid without the requisite notice. The decision favored the assessee.
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