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2018 (5) TMI 2030 - AT - Income TaxValidity of assessment u/s 147/143(3) - issuing notice u/s 143(2) before completion the assessment - HELD THAT:- AO has not stated either in the assessment order or in the order sheets of the assessment proceedings that any notice u/s 143(2) was issued to the assessee. Even the assessment record produced before us by the ld. DR does not contain any notice issued u/s 143(2). Thus, it is clear that there is no notice u/s 143(2) of the act issued by the AO and the reassessment proceedings in the case of the assessee were competed without issuing a notice u/s 143(2). The Hon'ble Supreme Court in case of ACIT vs. Hotel Blue Moon [2010 (2) TMI 1 - SUPREME COURT] has held that failure on the part of the assessing authority to issue notice u/s 143(2) cannot be a mere procedural irregularity and the same is not curable. It is not a mere formality but it gives the jurisdiction to the Assessing officer to complete the assessment u/s 143(3) therefore, non issuance of notice u/s 143(2) vitiates the assessment proceedings. Also see CIT vs. Rajeev Sharma [2010 (5) TMI 600 - ALLAHABAD HIGH COURT] the assessment proceedings completed without issuing notice u/s 143(2) of the act are void ab-initio and liable to be quashed. Appeal filed by the assessee is allowed.
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