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2017 (12) TMI 249 - AT - Income TaxValidity of assessment - non-issuance of notice u/s. 143(2) - Held that:- Appellant could not get notice u/s. 143(2)/142(1) of the I.T. Act, because there was no compliance by the Assessee and addition were made in the order u/s. 144 of the Act meaning thereby that Ld. CIT(A) himself admitted that no notice u/s. 143(2)/142(1) of the I.T. Act has been served upon the assessee and the AO completed the assessment by making the addition in dispute in the case of the assessee and the Ld. CIT(A) has upheld the order of the AO without appreciating the non-service of notice to the Assessee u/s. 143(2) of the I.T. Act. Under the circumstances, the exparte assessment order is void ab initio for want of mandatory service of jurisdictional notice u/s. 143(2) of the I.T. Act, 1961 and hence, not sustainable in the eyes of law, in view of the decision of the Hon’ble Supreme Court of India in the case of ACIT & Anr. Vs. Hotel Blue Moon [2010 (2) TMI 1 - SUPREME COURT OF INDIA] wherein the Hon’ble Supreme Court has held that the issue of notice u/s. 143(2) of the I.T. Act is mandatory and not procedural. - Decided in favour of assessee.
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