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2014 (10) TMI 296 - AT - Income TaxValidity of Assessment order u/s 143(3) – Notice served beyond the time prescribed – Held that:- The AO claimed to have served the notice u/s 143(2) of the Act to one Shri Bherulal on 24/09/2010 fixing the date of hearing for 07/10/2010 - The notice u/s 143(2) of the Act was to be served on the assessee before 30/09/2010 whereas notice dated 07/10/2010 was received by the assessee first time on 11/10/2010 i.e. after the statutory time limit prescribed u/s 143(2) of the Act for service of notice – as decided in ACIT & another Vs. Hotel Blue Moon [2010 (2) TMI 1 - SUPREME COURT OF INDIA] –it has been held that after the return is filed, clause (b) of section 158BC provides that the AO shall proceed to determine the undisclosed income of the block period in the manner laid down in section 158BB and "the provisions of section 142, sub-sections (2) and (3) of section 143, section 144 and section145 shall, so far as may be, apply. The omission on the part of assessing authority to issue notice u/s 143(2) of the Act cannot be procedural irregularity and is not curable - Therefore, requirement of notice u/s 143(2) of the Act cannot be dispensed with - since the AO failed to serve the notice u/s 143(2) of the Act to the assessee within the stipulated time limit prescribed, therefore, CIT(A) rightly quashed the assessment framed by the AO on the basis of invalid notice u/s 143(2) of the Act – Decided against revenue.
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