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2014 (6) TMI 466 - AT - Income TaxValidity of order u/s 147 of the Act – Held that:- Neither before AO nor before ld. CIT(A), the assessee was represented - The assessee in the additional grounds of appeal has assailed the assessment order on the ground of service of notice u/s 148 and also u/s 143(2) and 142(1) which goes to the very root of assumption of jurisdiction keeping in view the principles of natural justice – thus, the matter is remitted back to the AO for fresh consideration – Decided in favour of Assessee.
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