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2017 (12) TMI 517 - AT - Income TaxValidity of assessment u/s 143(3) - no issue of notice - scope of the provisions of section 153A - curbale defect u/s 292BB - Held that:- There was no notice issued u/s 143(2) prior to the completion of assessment under section 143(3) of the Act by the AO; that the year under consideration was beyond the scope of the provisions of section 153A of the Act, it being the search year and not covered in the six year to the year of search as per the assessment scheme/procedure defined u/s 153A; that the AO has passed regular assessment u/s 143(3) of the Act; although the ld CIT has mentioned the section as 143 r.w.s 153A and that the department had not controverted these facts at the stage of hearing. It is noted that issue of notice u/s 143(2) for completion of regular assessment in the case of the assessee was a statutory requirement as per the provisions of the Act and non-issuance thereof is not a curable defect. Even in case of block assessment u/s 158BC, it has been so held by the Apex court in the case of ‘Hotel Blue Moon’ (2010 (2) TMI 1 - SUPREME COURT OF INDIA). The assessment order is passes without issue of notice u/s 143(3) of the Act and this defect cannot be cured by taking recourse to the provisions of section 292BB of the Act. Thus AO had no valid jurisdiction to pass the assessment order and the very foundation of the assessment proceedings is bad in law. - Decided in favour of assessee.
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