Order Passed under sec 143(3) is not valid in the absence of service of notice under sec 143(2) and AO must give proper findings on the order
Court :
INCOME TAX APPELLATE TRIBUNAL
Brief :
Ld. CIT (Appeal) is not justified in law and facts and circumstances of the case in holding the order passed under section 143(3) as valid without proving the valid service of notice under section 143(2) with in the limitation period of 12 months as per proviso 143(2) under the circumstances when receipt of notice is denied by the Appellant Company and service of notice is not confronted to the appellant company inspite of request made.
Citation :
Adarsh Kanch Udyog Pvt. Ltd.,Coal Siding Road,Firozabad (UP)-283203(Appellant)vs. Income Tax Officer,Ward 1(2),Central Revenue Building,New Delhi(PAN: AACCA5631N) (Respondent)
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CS Bijoy
Published in Income Tax
Views : 2754
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