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Documents citing Kamla Devi Sharma, Jaipur vs Ito, Jaipur on 6 February, 2018

Smt. Pushpa Joshi, Jaipur vs Income Tax Officer, Jaipur on 14 October, 2019

Following the said decision, the Coordinate Bench of this Tribunal in the case of Kamla Devi Sharma Vs ITO (supra) has also decided this issue in favour of the assessee, accordingly, when there is failure on the part of the A.O. to issue notice U/s 143(2) of the Act then the assessment framed by the A.O. on the return of income filed by the assessee is invalid for want of jurisdiction. Hence, the assessment order passed by the A.O. is void ab initio and liable to be quashed.
Income Tax Appellate Tribunal - Jaipur Cites 14 - Cited by 1 - Full Document

Roop Narayan Sharma, Jaipur vs Ito, Jaipur on 9 April, 2019

15. Applying the proposition of law laid down in the above judicial pronouncements, we do not find any merit in the assessment so framed U/s 143(3) without issue of notice U/s 143(2) of the Act." As the facts and circumstances in the instant case are similar, following the above reasoning, we do not find any merit in the assessment so framed without issue of notice U/s 143(2) of the Act. Accordingly, the assessment order so passed is liable to annulled ab-initio as the same has been passed without issue of notice U/s 143(2) of the Act.
Income Tax Appellate Tribunal - Jaipur Cites 15 - Cited by 0 - Full Document
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