TMI Blog2014 (11) TMI 934X X X X Extracts X X X X X X X X Extracts X X X X ..... ima Thanga Maaligai, Karaikal [2014 (11) TMI 905 - MADRAS HIGH COURT] wherein reliance upon Commissioner of Income Tax v. Hotel Bluemoon [2010 (2) TMI 1 - SUPREME COURT OF INDIA] - the issuance of notice u/s 143(2) is mandatory – thus, the order of the Tribunal is set aside – Decided in favour of assessee. - Tax Case (Appeal) No.766 of 2014 - - - Dated:- 19-11-2014 - R. Sudhakar And R. Karupp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Act, 1961 within the prescribed time limit for the purpose of making the assessment under Section 143(3) of the Income Tax Act, 1961 is mandatory? (3) Whether the Tribunal was right in law in upholding additions, where the discrepancy arose because the quantum of income and assets shown in the return of income were more than the figures in the books of accounts?'' 2. It is a case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the writ petition was allowed directing the writ petitioner to take steps to bring the legal representatives of the deceased assessee on record before the Tribunal. Thereafter, when the proceedings continued before the Tribunal, the decision of the Supreme Court in Commissioner of Income Tax v. Hotel Bluemoon (321 ITR 362) was relied upon by the assessee for the proposition that the issuance of n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hima Thanga Maaligai, Karaikal), placing reliance on the decision of the Supreme Court in Commissioner of Income Tax v. Hotel Bluemoon (321 ITR 362) as well as the decision of a Division Bench of this Court in T.C.(A)No.159 of 2006 dated 17.7.2012 (Sapthagiri Finance Investments v. Income Tax Officer) held that the issuance of notice under Section 143(2) is mandatory. In such view of the matter, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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