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2016 (3) TMI 502 - GUJARAT HIGH COURTValidity of reopening of assessment - non service of notice under section 143(2) - Held that:- CIT(Appeals) as well as the Tribunal had annulled the assessment proceedings on the ground that no notice under section 143(2) of the Act was ever issued. This issue is now squarely covered by the judgement of Supreme Court in case of Assistant Commissioner of Income-tax and another v. Hotel Blue Moon reported in (2010 (2) TMI 1 - SUPREME COURT OF INDIA). Though this judgement was rendered in the background of block assessment, nevertheless, it was observed that for any assessment under section 143(3) of the Act, notice under section 143(2) within the time limit would be essential. It was held that omission on part of the assessing authority to issue notice under section 143(2) cannot be a procedural irregularity and is not curable and dispensable. When notice under section 143(2) was not issued at all and the question is not of one of the date of service of notice within time prescribed or otherwise, the Government in our opinion committed no error. - Decided against revenue
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