Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of The ITAT allowed the assessee's appeal, holding the reassessment proceedings under s.144 r.w.s.147 invalid for want of jurisdiction. It found that no notice under s.143(2) had been issued, which is a mandatory precondition for a valid scrutiny assessment. The ITAT applied the settled legal position that s.292BB can cure only defects in the service of a notice that has actually been issued, but cannot cure the complete absence of a s.143(2) notice. As the AO had not issued such notice, the reassessment proceedings were held to be vitiated in law and void ab initio, and the impugned assessment order was quashed in entirety.
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