ITA No. 234/Del/2025 CO 228/Del/2025 Ashutosh Foods (AY: 2015-16)

Parties Involved

Facts Summary

The assessee, Ashutosh Foods, filed a return of income on 01.10.2015 declaring income at Rs.56,95,570/- for the Assessment Year 2015-16. The assessment order was passed on 29.12.2017 at the same income. Subsequently, a notice u/s 148 was issued on 31.03.2021, but the assessee did not file a return in response. The assessee argued that the return filed on 01.10.2015 should be treated as a response to the notice u/s 148. An addition of Rs. 9,73,46,250/- was made on account of doubtful sales and purchases, which was later deleted by the CIT(A). The Revenue appealed this deletion, and the assessee filed cross-objections, one of which was regarding the non-issuance of a jurisdictional notice u/s 143(2).…

Legal Issues

• 1. Whether the assessment framed u/s 144B r.w.s. 147 of the Act is valid in the absence of issue of notice u/s 143(2) of the Act.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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