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2023 (8) TMI 147 - AT - Income TaxValidity of assessment - non-issuance of notice u/s 143(2) - whether a curable defect? - HELD THAT:- Since the Revenue itself has admitted the fact that issuance of notice u/s 143(2) is not ascertainable therefore, in the absence of any proof of issuance of notice u/s 143(2) and the service of the same to the assessee, it can be inferred that no such notice was issued by the AO to the assessee. The law is well settled that non-issuance of notice u/s 143(2) of the Act is not a curable defect u/s 292BB . Thu respectfully following the judgment of Shri Jai Shiv Shankar travels (P.) Ltd.[2015 (10) TMI 1765 - DELHI HIGH COURT] to that the impugned assessment order suffers from patent legality and deserves to be quashed. The additional ground raised by the assessee is thus, allowed. GP estimation - Calculation of Income - Assessee had taken only 2000 cable connections from service provider. Therefore, he could not have subscribed higher numbers. The AO has not verified this fact and estimated the gross profit. From the records, it is clear that the AO did not verify the claim of the assessee and proceeded purely on estimate basis which was not justified. Therefore, hold that the addition made by the AO purely on estimation basis without verifying the correctness of the claim of the assessee, is not in accordance with law, the same deserves to be deleted. AO is therefore, directed to delete the impugned addition. Assessee appeal allowed.
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