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2021 (3) TMI 990 - ITAT HYDERABADReopening of assessment u/s 147 - As argued AO not issued any notice u/s 143(2) - HELD THAT:- There is no dispute that as per these case records, no notice had been issued and also the Assessing officer’s corresponding assessments do not reveal that he had taken recourse to sec. 143(2) process at all. All these facts corroborate and support the assessees’ stand that the impugned assessments have been framed without issue of sec.143(2) notices ad therefore not sustainable in law as settled in Hotel Blue Moon caseN [2010 (2) TMI 1 - SUPREME COURT] Assesses have not filed any return in response to Assessing officer’s sec.148 notice(s) issued to them in all these assessment years - It goes against the records since the assessment order(s) in all these cases take note of the assessee’s letter(s) dated 4.1.2010 that the original returns be treated as those filed in response to re-opening mechanism. Assessee’s letter seeking to treat the original returns as in furtherance to sec.148 notice(s) culminates in filing of a valid return requiring issue of sec.143(2) notices thereafter and failure on Assessing Officer’s part in such a situation leads to the assessment in question be declared a nullity. See M/S. MEHTA EMPORIUM JEWELLERS [2018 (6) TMI 898 - ITAT MUMBAI], SHRI JAI SHIV SHANKAR TRADERS PVT. LTD. [2015 (10) TMI 1765 - DELHI HIGH COURT], M/S SAPTHAGIRI FINANCE & INVESTMENTS [2012 (8) TMI 523 - MADRAS HIGH COURT] We take into account all these facts and circumstances and hold that these eleven assessments framed on 30.12.2011 are invalid ones. The same stand quashed therefore. - Decided in favour of assessee.
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