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2014 (10) TMI 141 - AT - Income TaxAdmission of additional ground - Reopening of assessment u/s 147 and 148 – Non-issuance of notice u/s 143(2) of the Act as alleged by the assessee-firm had vitiated the conclusion of the assessments u/s 147 read with s. 143(3) of the Act – Held that:- Since the additional ground sought to be raised is legal in nature and goes to the root of the matter and as decided in National Thermal Power Company Limited Versus Commissioner of Income-Tax [1996 (12) TMI 7 - SUPREME Court] – the additional ground is taken up for consideration - in the absence of a notice u/s 143(2) of the Act, the assessment prevails or not is to be examined. Following the decision in B.R.Arora v. ACIT [2014 (6) TMI 473 - ITAT DELHI] - the re-assessments made for the assessment years under consideration have become invalid for not having served the mandatory notices u/s 143(2) of the Act on the assessee – since re-assessment proceedings concluded u/s 147 r.w.s. 143(3) of the Act were invalid for the AYs under dispute, the issues raised by the revenue in its appeals and also the Cross objections of the assessee firm based on the invalid assessment orders have not been addressed to - there is always a requirement of issuing of a notice u/s 143(2) of the Act in a case of an assessment u/s 147 of the Act - Relaxation has been given for issuance of such a notice where a notice u/s 148 was issued between 1.10.1991 to 30.9.2005 - notice issued u/s 148 of the Act on or after 1.10.2005; a notice u/s 143(2) has to be issued within the time stipulated in 143(2) of the Act – where Asstt. Has been framed without issuance of notice u/s. 143(2), Asstt. is invalid, Sec 292BB is not attracted in such cases. - Decided in favour of assessee.
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