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2006 (1) TMI 616 - HC - Income TaxValidity of assessment order - barred by limitation - non-service of statutory notice u/s 143(2) - No independent reason for rejecting additional ground - HELD THAT:- There is no dispute that before passing the assessment order under section 143(3) of the Act, issuance of notice u/s 143(2) of the Act within the specified time, is mandatory and in case if it is not issued, assessment order passed, stand illegal. Thus, in my opinion, ground, which has been raised and sought to be added in the grounds of appeal, is a legal ground which goes to the root of the matter, and, thus, the Tribunal ought to have allowed the application and the ground sought to be added be permitted to be added in the grounds of appeal. The argument of learned standing counsel that it is not correct to say that the notice u/s 143(2) of the Act has not been issued within the specified time, may be correct, but this aspect of the matter has to be adjudicated by the Tribunal after entertaining the ground in this respect and for the purposes of admission of new ground, this aspect of the matter is not relevant. In the result, petition is allowed.
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