01 August 2020
The case was selected for scrutiny u/s.143(3) and notice was duly served upon assessee u/s.143(2) of the Act on 09/08/2018. Later on if case was transferred u/s.127 of the Act say on 24/08/2019, then again issuance of notice u/s.143(2) is mandatory by the Ld. Assessing Officer having jurisdiction or not? If ans. is yes but suppose no Notice was issued u/s.143(2) and assessee did not raise any objection and proceedings completed u/s.143(3)? Can we challenge such non issuance of notice or not? Whether sec.292BB apply in such case or Not? Kindly Reply.
01 August 2020
As per subsection 4 of Section 127 of the Income Tax Act, 1961, It is not necessary to re-issue notice on transfer of the case. So there is no question about raising objection by the assessee. And the question of sec 292BB does not arise.
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