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2011 (10) TMI 480 - HC - Income TaxAssessment u/s 143(3) made without issue of notice u/s 143(2) after receipt of return in response to a notice u/s 148 - Revenue contended that order in question is a best judgment assessment passed u/s 144, for which no notice u/s 143(2) is contemplated under law - Held That:-When an order of assessment is made u/s 144 on the ground that the assessee having made a return failed to comply with all the terms of the notice issued u/s 143(2), when no such notice is issued, even if that order is said to have been passed u/s 144 is void ab initio as being contrary to the aforesaid the statutory requirement. On alternative contention of Revenue that return was filed beyond time it is held that When AO has passed the order taking into account the return filed thus it is too late for revenue to contend that order passed u/s 144 ignoring the return in which event no notice u/s 143(2) is required - Decided in favor of assessee.
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