TMI Blog2019 (7) TMI 1055X X X X Extracts X X X X X X X X Extracts X X X X ..... on of this appeal, the assessment made in the present matter would nevertheless stand vitiated for want of mandatory notice under Section 143(2) of the said Act. - Decided against revenue - TAX APPEAL NO. 49/2008 - - - Dated:- 16-7-2019 - M.S. SONAK NUTAN D. SARDESSAI, JJ. Ms. Amira Abdul Razaq, Standing Counsel for the Appellant. Mr. A.F. Diniz, with Mr. Nigel Fernandes, Advocates for the Respondent. ORAL JUDGMENT : (Per M.S. Sonak, J.) Heard Ms. Amira Razaq, learned Standing Counsel for the Appellant and Mr. A. F. Diniz, learned Counsel for the Respondent. 2. This Court, on 1st April, 2019, framed an additional substantial question of law by making the following order : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, frame an additional substantial question of law as under : 'Whether the finding of the Tribunal ( the CIT (A)) that non issuance of notice under Section 143(2) of the Income Tax Act, does not vitiate the proceedings, is unsustainable in view of the judgment of the Hon'ble Supreme Court reported in 2010(3) SCC 259 , and consequently, the assessment has to be set aside on this ground also ?' 3. This additional substantial question of law to be considered along with the other substantial question of law already formulated by this Court at the stage of admission of this appeal. 4. Stand over to 23rd April, 2019. 3. It is common ground that if the additional substantial question of law ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dure under Chapter XIV-B of the said Act. 6. The record indicates that the aforesaid contention, based upon non-issuance of notice under Section 143(2) of the said Act, was specifically raised by the Assessee before both, the Commissioner (Appeals), as well as the ITAT. However, this contention was negatived by the Commissioner (Appeals), as well as the ITAT by relying upon the decision of the Special Bench in the case of Nawal Kishore Sons Jewellers vs. Assessee, 87 ITD 407. 7. The issue relating to service of notice under Section 143(2) of the said Act, is an issue which goes to the root of the matter. The Hon'ble Apex Court in the case of Assistant Commissioner of Income Tax anr. vs. Hotel Blue Moon, 2010 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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