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2018 (12) TMI 1754 - ITAT JAIPURValidity of re-assessment passed under section 143(3) read with section 147 without issuing notice under section 143(2) - HELD THAT:- Requirement of notice u/s143(2) of the Act is a mandatory condition and cannot be dispensed with. It was also held that the omission on the part of the AO to issue notice under section 143(2) cannot be a procedural irregularity and same is not curable. D/R has contended that the assessee has participated in the assessment proceedings and did not raise any objection. Therefore, once the assessee has submitted to the jurisdiction of the AO, then it cannot raise objection at this stage. We do not agree with this contention of the ld. D/R because in the case in hand what is absent is the issuance of notice under section 143(2) and not the service of the notice issued by the AO is disputed by the assessee. Only in the case where the notice issued under section 143(2) was disputed by the assessee on the point of service of the said notice but the fact of issuance of notice is already available on record, in such a case if the assessee has participated in the assessment proceedings in response to the notice u/s143(2), then subsequently the assessee cannot take the objection of notice issued u/s 143(2) was not properly served on the assessee. Since it is a case of non-issuance of notice under section 143(2), therefore, the initiation of scrutiny proceedings itself was without jurisdiction conferred by the provisions of section 143 - Decided in favour of assessee.
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