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2022 (10) TMI 1041 - AT - Income TaxValidity of Assessment u/s 153A - no notice under section 143(2) was served on the assessee - HELD THAT:- We observe that despite several opportunities, DR has not been able to place on record any documents/assessment records/evidence which shows that notice under section 143(2) of the Act was issued/served upon the assessee at any time prior to completion of assessment. The assessee has filed a specific Affidavit to the effect that no notice under 143(2) of the Act was issued/served upon the assessee during the course of assessment proceedings i.e. prior to completion of assessment. DR has not placed on record any documents to contradict the Affidavit filed by the assessee regarding non-service/non-issuance of notice u/s 143(2). Hon'ble High Court Gujarat High Court in the case of Panorama Builders (P.) Ltd [2012 (8) TMI 955 - GUJARAT HIGH COURT] held that Section 292BB is only confined to service of notice and does not apply to issuance of notice. In the case of Narendra Singh [2010 (11) TMI 209 - ITAT AGRA] the ITAT held that in pursuance of return filed by assessee u/s 153A, service of notice as per provisions of section 143(2) within prescribed time is mandatory. Therefore, in absence of service of such a notice, Assessing Officer cannot make addition and he is bound to accept income as returned by assessee. Thus, since the Ld. AO did not issue/serve notice under section 143(2) of the Act before completion of assessment under section 143(3) of the Act, the assessment order framed is void. DR has not brought anything on record to substantiate that notice u/s 143(2) of the Act was either issued/served on the assessee prior to completion of assessment. In view of the above, we are of the view that the assessment order is invalid in the eyes of law in absence of a valid issuance and service of notice under section 143(2) of the Act. In the result, appeal of the assessee is allowed on jurisdiction. Accordingly, we are not discussing the merits of the case.
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