TMI Blog2023 (8) TMI 1279X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Act before the AO, the legal contention cannot be dismissed on the strength of provision of section 292BB of the Act as the same has no application to present AY 2007-10. As per decision of Alpine Electronics Asia Pte Ltd [ 2012 (1) TMI 100 - DELHI HIGH COURT] non-service of notice u/s 143(2) of the Act makes assessment order invalid. Accordingly, ground No. 1 of assessee is allowed and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 16.09.2014 have not been served on the appellant during the course of the reassessment proceedings and that the notice that have been actually served had been served even before the appellant had made making compliance to the notice u/sec. 148 of the Act and thus, the assessment completed by the learned Assessing Officer u/sec 147/143(3) of the Act is liable to be quashed. 3. I have he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t raise any objection regarding non service of notice u/s 143(2) of the Act during assessment proceedings. Therefore, provision of section 292BB is applicable in favour of the Revenue and thus, legal contention of assessee may kindly be dismissed. 5. On careful consideration of the above submission, I note that the Special Bench of ITAT in the case of Kuber Tobacco Products Vs. DCIT (supra) hel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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