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2018 (4) TMI 1734 - MADHYA PRADESH HIGH COURTValidity of assessment u/s 143 (3) read with Section 153 (D) - non-issue of notice u/s 143 (2) - Unexplained cash u/s 69 was added on account of unexplained jewellery and on account of unexplained hundies - HELD THAT:- We find that there was no notice issued u/s 143 (2) prior to the completion of assessment under section 143 (3) of the Act by the AO; that the year under consideration was beyond the scope of the provisions of section 153 A of the Act, it being the search year and not covered in the six year to the year of search as as per the assessment scheme/procedure defined u/s section 153A; that the AO has passed regular assessment u/s 143 (3) of the Act; although the ld CIT has mentioned the section as 143 r.w.s. 153A and that the department had not controverted these facts at the stage of hearing. It is noted that issue of notice u/s 143 (2) for completion of regular assessment in the case of the assessee was a statutory requirement as per the provisions of the Act and non-issuance thereof is not a curable defect. Even in case of block assessment u/s 158 BC, it has been so held by the Apex court in the case of 'ACIT Vs. Hotel Blue Moon' [2010 (2) TMI 1 - SUPREME COURT] Assessment order is passes without issue of notice u/s 143 (3) of the Act and this defect can not be cured by taking recourse to the provisions of section 292 BB of the Act. AO had no valid jurisdiction to pass the assessment order and the very foundation of the assessment proceedings is bad in law.
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