Pinki Jatwani Vs. Income Tax Officer, Ward-2(1), Faridabad

Parties Involved

Facts Summary

The assessee, Pinki Jatwani, a proprietorship earning income from business, had been regularly filing her return of income along with audited business statements. For the assessment year 2015-16, the Income Tax Officer sought to reopen the assessment under section 148 of the Income-tax Act, 1961, based on an incorrect assumption that the assessee had not filed her income tax return. The reopening was on the pretext of an investment of Rs. 24,38,508/- in Piyush Group. The assessee objected to the reopening, stating that no notice under section 143(2) of the Act was issued, which is mandatory after filing the return. The assessee filed her return in response to the notice under section 148 on 18.02.2022, declaring a taxable income of Rs. 2,94,540/-.…

Legal Issues

• 1. Whether the framing of reassessment order without issuance of notice under section 143(2) of the Income-tax Act, 1961 is fatal to the assessment proceedings.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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