Reassessment proceeding against BCCI quashed due to failure of issuance of Notice

Last updated: 05 August 2021

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Quick Summary

The Income Tax Appellate Tribunal has dismissed an appeal by the Deputy Commissioner of Income Tax, upholding the quashing of a reassessment order against the Board of Cricket Control in India (BCCI). The tribunal found that the reassessment order was invalid because the necessary notice under Section 143(2) of the Income Tax Act was not properly issued or served. This failure to issue a foundational notice rendered the reassessment proceedings void.

Court :
ITAT Mumbai

Brief :
In Deputy Commissioner of Income Tax Central Circle 6(2), Mumbai v. Board of Cricket Control in India, Wankhede Stadium, D Road, Marine Drive, Mumbai 400 020 [PAN: AAATB0186A] ITA No. 2914/Mum/2017, the Deputy Commissioner of Income Tax Central Circle 6(2), Mumbai ('the Appellant') has challenged correctness of the order dated January 09, 2019 passed by CIT(A) quashing the reassessment order passed by the Appellant without issuance of notice under Section 143(2) of the Income Tax Act, 1961 ('the IT Act'), for the assessment year 2008-09.

Citation :
ITA No. 2914/Mum/2017

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