If asseesee taking part in assessment without issuing notice under sec 143(2) it cannot amount illegality but order passed without giving opportunity is void

Last updated: 13 March 2012

Court :
INCOME TAX APPELLATE TRIBUNAL

Brief :
I have carefully considered the various arguments raised by the appellant and also the material brought on record by the Assessing Officer. On the issue of notice u/s. 143(2), I have called for and examined the case records of the Assessing Officer. I find that the notice dated 10.10.2007, along with questionnaire, is a notice u/s. 142(1) of the Act. However, notice u/s 142(1) and notice u/s. 143(2) both dated 13.11.2007 are available in the file. Postal acknowledgement of dispatch on 14.11.2007 is also available and the order sheet shows entry on 13.11.2007 which reads as under “Show cause notice issued fixing the case for 19.11.2007 alongwith notice u/s. 143(2).” However, it has been argued by the appellant that she has received only notices u/s 142(1) and in view of the judgement of the Special Bench of the Delhi, ITAT, the assessment is farmed without jurisdiction. I have carefully gone through the judgement of the Special Bench of the Delhi ITAT in the case of Raj Kumar Chawla vs. ITO at 94 ITD.

Citation :
Smt. Madhulika Choudhary,H.No. 101-102, Pocket B-6,Sector-3, Rohini,New Delhi (PAN:AAIPC 6468L)(Appellant) Vs. Income Tax Officer,Ward 19(2),New Delhi (Respondent)