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2014 (8) TMI 279 - AT - Income TaxNon-issuance of notice u/s 143(2) for the purpose of reassessment u/s 147 – validation u/s 292BB - Held that:- Any legal ground even if it was not raised before any authorities can be raised for the first time in case no further investigation of facts is required – relying upon NTPC Vs. CIT [1996 (12) TMI 7 - SUPREME Court] - the Tribunal has jurisdiction to examine the question of law which arises from facts as found by the Income tax authority and has bearing on the tax liability of the assessee, the additional grounds taken by the assessee are to be admitted - Without issuance of notice, no further proceedings can be pursued and completed by the AO - the AO has failed to issue requisite notice u/s 143(2) of the Act and this defect is not rectifiable u/s 292BB of the Act - the plea that the AO was not intimated about the vacation of the stay order and dismissal of the writ petition is of no avail – Decided in favour of Assessee.
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