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Income tax assessment procedure

Others 733 views 2 replies

Dear all,

I have a query regarding IT assessment procedure :- Mr. X, an ITO called for information u/s 133 (6) from an assessee, issued notice u/s 148. Thereafter without issuing notice u/s 143 (2), initiated aasessment proceedings. While the assessment was pending, he got transferred & one Mr. Y who has been transferred in his place issued notice u/s 142 (1) & 143 (2) directly i.e. without issuing notice u/s 148. What is the validity of such notice u/s 142 (1) & 143 (2)?
I.e whether notice u/s 143 (2) issued by subsequent AO can ratify the act of earlier AO who started assessment proceedings without issuing notice u/s 143 (2) ?

Thanks in advance.

Replies (2)
Originally posted by : Nidhi Chatwani
Dear all,


 whether notice u/s 143 (2) issued by subsequent AO can ratify the act of earlier AO who started assessment proceedings without issuing notice u/s 143 (2) ?

 

No, ITO-1 has not followed the correct procedure regarding reassement therefore the assessment is void three and then, thus issue of notices by subsequent ITO will not not make that bad assessment as good....It is because the change in office of ITO should not amount to change in legal  procedures.....

 
 

Thank you sir,

whether there is any case law which substantiates this stand ? 
 

 


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