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2016 (4) TMI 172 - HC - Income TaxAssessment u/s 144 - compulsion of notice under Section 143(2) - Held that:- It is now well established that if the AO does not accept the return filed by the Assessee on its face and he is required to issue a notice under Section 143(2) of the Act and provide an opportunity to the Assessee to produce the necessary material in support of his return It is now well settled by a number of decisions (See: Pr. CIT v. Silver Line and Anr.[2015 (11) TMI 809 - DELHI HIGH COURT], ACIT v. Hotel Blue Moon(2010 (2) TMI 1 - SUPREME COURT OF INDIA) and CIT v. Pawan Gupta (2009 (4) TMI 48 - DELHI HIGH COURT) that whenever the return filed by an Assessee is not accepted at its face, it is mandatory for the AO has to issue a notice under Section 143(2) of the Act for proceeding further. It is thus not open for the AO to not issue a notice under Section 143(2) of the Act and proceed directly under Section 144 of the Act by rejecting the return filed by the Assessee.
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