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2013 (12) TMI 954 - AT - Income TaxValidity of assessment u/s 147 - Held that:- It is apparent from the materials on record as well as the remand report submitted by the Assessing Officer, no notice either u/s 143(2) of the Act or section 142(1) of the Act was issued to the assessee before completing assessment - If the Assessing Officer treats the return filed belatedly to be a non est return then certainly the Assessing Officer could not have proceeded for making assessment u/s 143(3) of the Act - Following Hotel Blue Moon [2010 (2) TMI 1 - SUPREME COURT OF INDIA] - The requirement of issuing notice u/s 143(2) of the Act is a mandatory requirement and not a curable procedural irregularity - When the statute requires an act to be done in a particular manner, then it has to be done in that manner only - The Assessing Officer has completed the assessment u/s 143(3) read with section 147 of the Act without issuing any notice u/s 143(2) as per the statutory mandate, the assessment order passed is legally unsustainable - Decided against Revenue.
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