Section 147 of Income Tax Act, 1961— In the instant case, The question is as to whether the assessee is right in contending that since no notice under section 143(2) of the Act was issued, the assessment order passed after issuance of notice under section 148 dated, is null and void and that once it is so, the proceedings under section 263 of the Act are also invalid.

Held that— since the assessment order in the present case was void ab initio for want of issuance of notice under section 143(2) of the Act, the return filed by the assessee having been accepted, the revisional order passed on the said assessment order is also a nullity. We hold accordingly and the impugned order passed under section 263 of the Act is set aside and cancelled. As such, nothing further survives for adjudication.[SHRI RAVINDRA KHEMKA VERSUS DCIT CENTRAL CIRCLE II KANPUR] [2019] 17 ITCD Online (2) [ITAT LUCKNOW]