Assistant Commissioner Of Income Tax , ... vs M/S. Angel Infrastructure Private ... on 6 December, 2018
In the case of Rajiv Agarwal Vs ACIT
(supra), the Hon'ble High Court has held in para 11 as under:
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Rajiv Mehta, Jaipur vs Acit, Kota on 18 September, 2017
Shri Bithal Dass Mundra , Kota vs Deputy Commissioner Of Income Tax, Kota on 20 December, 2018
In support of his
contention, he has relied upon the decision of the Chandigarh Benches of
4 ITA 433/JP/2018_
Bithal Dass Mundra Vs DCIT
the Tribunal in the case of Rajiv Kumar Vs ACIT 186 TTJ 522 as well as
decision of the Coordinate Bench of this Tribunal dated 21/6/2018 and
25/06/2018 in case of Smt. Seema Mundra Vs DCIT and M/s Mundra &
Jain Marbles Vs DCIT in ITA No. 431/JP/2018 and 432/JP/2018
respectively. Thus, the ld AR has submitted that this assessment year
being the search year, the Assessing Officer should not have issued notice
U/s 153A of the Act but the assessment could have been framed U/s
143(3) by issuing the notice U/s 143(2) of the Act. Hence, the ld AR has
submitted that the assessment framed by the Assessing Officer is invalid
and liable to be quashed.
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