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2013 (6) TMI 419 - AT - Income TaxScrutiny / regular assessment - Validity of notice u/s.143(2) - assessee contested that the original notice issued under section 143(2) dated 21.10.2001 issued by the ACIT-24(2) was bad in law as was issued without prior approval of the JCIT and was not accompanied by the notice under section 142(1) - Held that:- CIT (A) decided the issue in relation to contention that a notice u/s 142(1) was not issued along with notice u/s 143(2), the fact that the notice was issued on 21.10.2002 and served on assessee later do indicate that at the time of issuance of notice, there is no valid approval by the JCIT as it came afterwards. Shorn of all complaints and counter arguments, the simple fact is that the notice under section 143(2) was prepared and issued along with the proposal for approval of scrutiny made to the JCIT by AO. As contended by assessee the Assessment Year selected by AO and approved by the JCIT is not AY 2000-01, but AY 2001-02. Even though the Asstt. Commissioner subsequently gave the report to authorities that it is a typographical error, the fact is that the record indicates that the proposal was sent for AY 2001-02 but notice was issued for AY 2000-01. One factor which support the contention of the Revenue authorities that it is typographical error is that the total income stated against that column is the income returned by assessee for AY 2000-01. So there seems to be some mistake on the part of AO which was compounded by the approval letter of the JCIT for the same AY but when assessee is challenging the same in various proceedings including the writ petitions before the Hon'ble High Court, one cannot ignore the fact that the year of the assessment was mentioned as AY 2001-02 and not AY 2000-01. Therefore, two reasons i.e. the year of selection was wrong and the notice served on assessee was issued prior to the actual approval by the JCIT are to be taken into consideration. Even though the names mentioned in the report was also wrongly spelt at various places, it is not material for deciding the issue as the notice was issued to assessee on 21.10.2002 i.e. before getting approval from the JCIT. On this reason alone the issuance of notice has to be held bad in law. Since assessee's contentions on jurisdiction are accepted, there is no need to adjudicate the Revenue appeal on the relief granted by the CIT (A) in the order. Therefore Revenue grounds as dismissed, for the reasons stated above - appeal filed by assessee is allowed.
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