Section 143 of the Income-tax Act, 1961—Assessment—Assessment order passed without issuance of notice under section 143(2) would be rendered invalid.

Facts: Whether Tribunal was justified in treating the assessment as invalid on the ground that no notice under section 143(2) had been issued after the assessee filed the return of income?

Held, that it may be stated that no notice under section 143(2) has been issued after the assessee had filed its return of income and hence, section 292BB would not be attracted. Non-issuance of a notice under section 143(2) is not a procedural irregularity, the same cannot be cured under section 292BB and hence, the assessment order passed without issuance of notice under section 143(2) would be rendered invalid. The Tribunal as well as the Commissioner (Appeals), therefore, did not commit any error in holding that the notice issued prior to the filing of the return of income was invalid and that, in absence of a valid notice under section 143(2) the assessment order was rendered invalid. The appeal, therefore, fails and is, accordingly, dismissed. - PR. CIT V/s MARCK BIOSCIENCES LTD. - [2019] 10 ITCD Online 81 (GUJ)