2025 (11) TMI 1595

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....2016, is invalid and bad in law as the learned AO has failed to issue any notice u/s 143(2) of the Act at any point of time during the assessment proceedings. 03. The facts in brief are that the assessee filed the return of income on 16.03.2012, declaring total income at Rs. 77,360/- which were processed u/s 143(1) of the Act. The case of the assessee was reopened u/s 147 of the Act by issuing notice u/s 148 of the Act, after recording the reasons to belief u/s 148(2) of the Act on 30.03.2016. The assessee filed the return of income in response thereto on 21.12.2016, a copy of which is available at page no.74 of the Paper Book. In the said return the assessee declared total income at Rs. 77,360/- as was declared in the original return of....

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....income as per return of income of Rs. 77,376/- and added Rs. 2,34,00,000/- to the said income thereby assessing the total income at Rs. 2,34,77,316/- Thus, we find merit in the contention of the learned Authorized Representative that the assessment framed by the learned AO dehorse notice u/s 143(2) is bad in law. The case of the assessee is squarely covered by the decision of the co-ordinate Bench in case of Rishi Anand Vs. ITO in ITA No. 1407/KOL/2025, vide order dated 15.09.2025, wherein the co-ordinate Bench has held as under:- "05. After hearing the rival contentions and perusing the materials available on record, we find that in this case though the assessee has not filed the return of income within the time limit allowed in t....

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....or computation and then made the additions thereto. Therefore, the order of the ld. CIT (A) cannot be sustained. The case of the assessee finds support from the decision of Delhi High Court in the case of PCIT Vs. M/s Dart Infrabuild (P) Ltd. in ITA No. 10/2022 Order dated 17-11-2023 wherein, via Para 15.1, the Hon'ble Court held that where the return of income filed by the assessee is not disputed and the ROI has taken into account, then before framing the assessment order, the AO ought to have issued the notice under section 143(2) of the Act. The relevant part is extracted below: - "15.1 The respondent/assessee became aware of the Section 148 notice being issued after it received the notice dated 12.06.2015 under Section 142....