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2013 (10) TMI 1294 - AT - Income TaxAnullment of assessment order passed - requirement of issue of notice u/s 143(2) where return filed in pursuance of notice u/s 148 - Held that:- Notice under section 148 of the Act was issued on August 29, 2006. Thereafter notices under sections 143(2) and 142(1) of the Act were issued, in response to which the assessee has also filed an objection with assumption of jurisdiction which was disposed of by the Assessing Officer vide order dated November 26, 2007 and the assessee was asked to file the return of income - after receipt of return in response to notices under sections 148 and 142(1) of the Act, the Assessing Officer is required to issue notice under section 143(2) of the Act for completing the assessment. If the Assessing Officer is failed to issue notice under section 143(2) of the Act, it would vitiate the reassessment proceedings. It makes no difference whether the assessee files a separate return in response to notice under section 148 or 142(1) of the Act or the assessee files a letter stating therein that the return filed earlier may be treated as return filed in response to the notice. Undeniably after filing of the letter by the assessee with a request to treat the return filed under section 139(1) of the Act as the return in response to notice under section 148 of the Act or section 142(1) of the Act, no notice under section 143(2) of the Act was issued by the Assessing Officer and assessment was completed under section 143(3) read with section 147 of the Act. Therefore, the assessment framed by the Assessing Officer without issue of notice under section 143(2) of the Act is invalid and deserves to be annulled. The learned Commissioner of Income- tax (Appeals), following this judgment of the jurisdictional High Court in the case of CIT v. Rajeev Sharma [2010 (5) TMI 600 - ALLAHABAD HIGH COURT], annulled the assessment. - No infirmity impugned order - Decided against Revenue.
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