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2010 (10) TMI 180 - HC - Income TaxAssessment Notice under section 143(2) Mandatory Assessment null and void - Appeal is dismissed
Issues: Compliance with court order for filing affidavit, issuance of notice under section 143(2) of the Income-tax Act, validity of assessment based on notice
In compliance with the court order, an affidavit was prepared and filed by Mr. Vijay Sharma, Commissioner of Income-tax-I, New Delhi. The matter was examined to determine if a notice under section 143(2) of the Income-tax Act was issued to the assessee. Despite scrutinizing the records, the officials could not find the dispatch register or speed post list confirming the dispatch of the notice. The assessment records indicated that order-sheets were signed by the director of the assessee-company, who attended the proceedings, but there was no separate evidence of dispatch of the notice. The absence of the notice and lack of documentary evidence led to the conclusion that the notice under section 143(2) was not prepared or served on the assessee. Consequently, the Tribunal rightfully invalidated the assessment as null and void due to the failure to issue the mandatory statutory notice. The court found no fault in the Tribunal's decision and dismissed the appeal, accepting the Tribunal's findings. This judgment primarily revolves around the failure to produce evidence of the issuance of a notice under section 143(2) of the Income-tax Act. The absence of the notice, along with the lack of documentary proof of dispatch, led to the assessment being declared null and void. The court emphasized the significance of complying with the statutory requirement of issuing such notices to ensure a fair assessment process. The decision underscores the importance of procedural adherence in tax assessments and the consequences of failing to meet these procedural requirements. It highlights the need for proper documentation and evidence to support the actions taken during tax proceedings, emphasizing the legal implications of non-compliance with statutory procedures.
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