{"id":250523,"date":"2021-06-30T19:00:54","date_gmt":"2021-06-30T13:30:54","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=250523"},"modified":"2021-07-16T10:56:01","modified_gmt":"2021-07-16T05:26:01","slug":"itat-validity-of-the-order-u-s-1433-of-income-tax-act-passed-by-an-officer-without-jurisdiction-the-limitation-of-second-statutory-notice-discussed","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2021\/06\/30\/itat-validity-of-the-order-u-s-1433-of-income-tax-act-passed-by-an-officer-without-jurisdiction-the-limitation-of-second-statutory-notice-discussed\/","title":{"rendered":"ITAT| Validity of the order u\/s 143(3) of Income Tax Act, passed by an officer without Jurisdiction &#038; the Limitation of second Statutory notice, discussed"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>Income Tax Appellate Tribunal, Delhi: <\/strong>Dealing with the validity of the order passed under section 143(3), which was passed by an officer who did not have the Jurisdiction on the case of the Assessee and whether, the second Statutory notice issued under section 143(2) by the jurisdiction Assessing Officer, is also barred by limitation. The tribunal has reiterated that the notice under section 143(2) can be issued within a period of six months from the end of the financial year in which the return was filed. Further, on the point of jurisdiction relating to the issuance of notice also makes the notice under Section 143(2) void-ab-initio<\/p>\n<p style=\"text-align: justify;\">The return of income for Assessment Year 2015-16 was e-filed by the Assessee on 2\/9\/2015 declaring a total income of Rs. 8,76,900\/-. The case was selected for complete scrutiny under CASS. The Assessing Officer after considering the submissions and the relevant documents passed the final assessment order u\/s 143 (3) of the Income Tax Act on 1st May, 2017, and accepted the declared income by the Assessee.<\/p>\n<p style=\"text-align: justify;\">The Principal Commissioner of Income Tax (CIT) issued a notice under Section 263(1) on 16\/08\/2017. The Principal CIT vide order dated 7\/11\/2017 set aside the original assessment order and directed the Assessing Officer to pass the assessment order afresh.<\/p>\n<p style=\"text-align: justify;\">Being aggrieved by the order u\/s 263 of the Income Tax Act, 1961 passed by the Principal CIT, the Assessee preferred an Appeal before the Income Tax Appellate Tribunal (hereinafter referred as to \u201cTribunal\u201d).<\/p>\n<p style=\"text-align: justify;\">Whereby, the tribunal was pleased to held that the notice under section 143(2) can be issued within a period of six months from the end of the financial year in which the return was filed. Further, on the point of jurisdiction relating to the issuance of notice also makes the notice under Section 143(2) void-ab-initio.<\/p>\n<p style=\"text-align: justify;\"><em>\u201cThe tribunal was pleased to held that the notice under Section 143(2) can be issued after an income tax return has been filed but within a period of six months from the end of the financial year in which the return was filed. Thus, the first notice under Section 143(2) was issued on 01.08.2016 which by the non-jurisdictional Assessing Officer and jurisdictional Assessing Officer issued the notice on 10.03.2017 which is beyond the limitation period as per the statutory provisions of the Act. Thus, the notice is time-barred and hence, the assessment itself becomes void-ab-initio.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>the proper jurisdiction of the Assessing Officer in the present case is that of DCIT, Circle 25(2) as the assessment for A.Y. 2014-15 has proceeded before the said Assessing Officer in Assessee\u2019s case. There was no change of jurisdiction sought by the Revenue as per Section 124 read with Section 120 of the Income Tax Act, 1961. Thus, on the point of jurisdiction relating to the issuance of notice also makes the notice under Section 143(2) void-ab-initio.\u201d<\/em><\/p>\n<p style=\"text-align: justify;\">[Nirmal Gupta v. Pr. CIT-9,\u00a0 <a href=\"http:\/\/www.scconline.com\/DocumentLink\/8P411C78\"><b>2021 SCC OnLine ITAT 345<\/b><\/a>, decided on 22.06.2021]<\/p>\n<hr \/>\n<p style=\"text-align: justify;\"><span style=\"color: #0000ff;\">\u2020\u00a0<strong>Advocate, Supreme Court of India and Delhi High Court\u00a0\u00a0<\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>by Akshat Malpani\u2020<\/p>\n","protected":false},"author":67011,"featured_media":170804,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,11],"tags":[2592,13081,46395,30953,11091],"class_list":["post-250523","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-tribunals_commissions_regulatorybodies","tag-Income_Tax","tag-income-tax-act","tag-income-tax-tribunal","tag-itat","tag-taxation"],"yoast_head":"<!-- This site is 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Delhi quashes assessment over invalid and time-barred Section 143(2) notice and jurisdictional defect","author":"Ekta","date":"April 15, 2026","format":false,"excerpt":"\u201cA notice issued under Section 143(2) beyond the prescribed limitation period and without jurisdiction strikes at the root of the assessment, rendering the entire proceedings void ab initio.\u201d","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"time barred Section 143(2) notice","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/04\/time-barred-Section-1432-notice.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/04\/time-barred-Section-1432-notice.webp?resize=350%2C200&ssl=1 1x, 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Appellant\u2019s Counsel stated that the respondent-assessee had appeared and cooperated in the assessment proceedings and had not raised any\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/01\/Delhi_New-logo.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/01\/Delhi_New-logo.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/01\/Delhi_New-logo.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/01\/Delhi_New-logo.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/01\/Delhi_New-logo.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":263278,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/03\/08\/itat-notice-issued-against-a-dead-person-is-null-and-void-and-all-consequent-proceedings-orders-being-equally-tainted-are-liable-to-be-set-aside\/","url_meta":{"origin":250523,"position":3},"title":"ITAT | Notice issued against a dead person is null and void and all consequent proceedings\/orders being equally tainted are liable to be set aside","author":"Editor","date":"March 8, 2022","format":false,"excerpt":"Income Tax Appellate Tribunal (ITAT), New Delhi: The Coram of Amit Shukla (Judicial Member) and Pradip Kumar Kedia (Accountant Member) allowed an appeal against a revisional order passed under Section 263 of the Income Tax Act, 1961. The appeal had been filed led at the instance of the legal heir\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Income Tax Appellate Tribunal","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":281300,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/01\/09\/bombay-high-court-held-pan-consequential-to-transfer-order-of-jurisdiction-assessee-pan-follows-the-jurisdiction-not-vice-versa-legalnews-legalresearch-legalawareness\/","url_meta":{"origin":250523,"position":4},"title":"Transfer of PAN is consequential to the Order of transfer of jurisdiction; Bombay High Court holds PAN follows the jurisdiction not vice versa","author":"Editor","date":"January 9, 2023","format":false,"excerpt":"\u00a0 \u00a0 Bombay High Court: In the present appeal filed under Section 260-A of the Income Tax Act, 1961 preferred against the order dated 09-08-2017, passed by the Income Tax Appellate Tribunal (ITAT), Pune Bench wherein the Tribunal held that the order passed by Commissioner of Income Tax-3, Mumbai on\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/11\/Bombay-High-Court-1.png?resize=350%2C200&ssl=1","width":350,"height":200},"classes":[]},{"id":364399,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/10\/21\/itat-quashes-reassessment-notice-barred-by-limitation-s-148\/","url_meta":{"origin":250523,"position":5},"title":"\u2018Escaped income is below Rs 50 lakhs\u2019; ITAT quashes reassessment notice under S.148 Income Tax Act issued beyond prescribed limitation of 3 years","author":"Ekta","date":"October 21, 2025","format":false,"excerpt":"A notice under Section 148-A(b) of the Income Tax Act, 1961 was issued to the assessee, stating that income had escaped assessment under the provisions of Section 147, regarding sale, purchase of properties and contractual receipts.","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"reassessment notice barred by limitation","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/reassessment-notice-barred-by-limitation.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/reassessment-notice-barred-by-limitation.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/reassessment-notice-barred-by-limitation.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/reassessment-notice-barred-by-limitation.webp?resize=700%2C400&ssl=1 2x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/250523","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/67011"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=250523"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/250523\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/170804"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=250523"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=250523"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=250523"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}