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2014 (9) TMI 1008 - AT - Income TaxNon-issuance of notice under section 143(2) - Reopening of assessment - Held that:- In the case of Hotel Blue Moon (2010 (2) TMI 1 - SUPREME COURT OF INDIA ) the Hon'ble Supreme Court observed, vis-a-vis the block assessment, that non-issuance of notice under section 143(2) cannot be considered as procedural irregularity and the same is not curable; requirement of notice under section 143(2) cannot be dispensed with and failure to issue notice would result in holding the assessment as null and void. Similar view was taken by the Hon'ble Gujarat High Court in the case of Pratapbhai K. Soni (2014 (3) TMI 806 - GUJARAT HIGH COURT ). In particular, the Hon'ble Bombay High Court, in the case of CIT vs. Geno Pharmaceuticals Ltd. [2013 (10) TMI 218 - BOMBAY HIGH COURT] observed that notice under section 143(2) of the Act is mandatory and omission to issue a notice is vital to assessment proceedings under section 143(3) r.w.s. 147 of the Act. Consistent with the view taken in the aforementioned case it is of the view that the assessment made in the instant case is null and void. - Decided in favour of assessee
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