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2016 (2) TMI 1347 - AT - Income TaxValidity of assessment u/s. 153A r.w.s. 143(3) - failure on the part of the AO to issue notice as per provisions contained in section 143(2) - HELD THAT:- Admittedly in the present case, a valid notice u/s. 153A was issued to the assessee. The ratio laid down in the case of ACIT vs. Hotel Blue Moon [2010 (2) TMI 1 - SUPREME COURT] relied upon by the assessee is not applicable to the facts of the present case as the issue raised therein was pertaining to the issuance of notice u/s. 143(2) of the Act in the case of block assessment u/s. 158BC of the Act and not u/s. 153A of the Act. U/s. 158BC, there is a specific requirement of issuance of notice u/s. 143(2) of the Act which is not the case u/s. 153A of the Act. An identical issue came up before case of Smt. Sumanlata Bansal vs. ACIT [2015 (5) TMI 1031 - ITAT MUMBAI] held that question raised for consideration is answered that non-issuance of notice under sub-section (2) of section of the Act is not mandatory. As a consequence, the second question is also answered against the assesse. Assessment proceedings u/s. 153A cannot be held as null and void, for non-issuance of notice u/s. 143(2) of the Act, as this provision is not attracted to proceedings u/s. 153A of the Act - Decided in favour of revenue.
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