TMI Blog2013 (10) TMI 283X X X X Extracts X X X X X X X X Extracts X X X X ..... in fact served and the stand taken by the learned counsel for the appellant that no notice was served - Directed the Tribunal to decide the appeal a fresh in accordance with law. It will be open for the Revenue to make an application for filing additional evidence, which shall be decided in accordance with law – Decided in favor of Assessee. - Income Tax Appeal No. - 43 of 2008 - - - Dated:- 28-2-2012 - Hon'ble R.K. Agrawal And Hon'ble B. Amit Sthalekar,JJ. For the Petitioner : Krishna Agarwal For the Respondent : C. S. C. ,B. J. Agrawal, R. K. Upadhyay ORDER The present appeal has been filed under section 260 A of the Income Tax Act, 1961 (hereinafter referred to as the Act) against the order dated 18.01.2008 passed b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessment order on the ground that the Assessing Officer had no reasons to believe for reopening the assessment and the premise on which he has reopened is not within the ambit of section 147 of the Act and, it could not have been reopened. However, it has been reopened merely to make further enquiries and verification. The Commissioner of Income Tax (Appeals) had further held that no notice under section 143(2) of the Act had been issued to the appellant after the matter was reopened under section 148. The Revenue, feeling aggrieved, had preferred an appeal before the Tribunal. The Tribunal by the impugned order dated 14.11.2007 had set-aside the order passed by the Commissioner of Income Tax (Appeals) and restored the matter back to him ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice of notice under section 143(2) to be directory and not mandatory. We may mention here that this Court in the case of CIT Versus Mukesh Kumar Agrawal, in Income Tax Appeal No. 286 of 2011 decided on 23.11.2011 had held that non-service of notice under section 143(2) of the Act and the assessment so made in absence thereof is void ab initio. Any assessment made in absence of notice under section 143(2) is void ab initio. As in our considered opinion, the service of the notice under section 143(2) is being disputed before us, the stand taken by the Revenue that notice was in fact served and the stand taken by the learned counsel for the appellant that no notice was served, we deem it fit and proper to set-aside the order dated 14.11.200 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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