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2018 (12) TMI 405 - AT - Income TaxAssessment u/s 153C - no notice issued - admission of additional evidence - Held that:- Challenging the jurisdiction of the AO to make the assessment u/s. 143(3) instead of section 153C of the Act, and all the material facts, necessary for its disposal, are already on record. As held in the case of NTPC Vs CIT [1996 (12) TMI 7 - SUPREME COURT] the powers of the Tribunal are not confined only to the issues arising out of order of the CIT(A) but also questions of law arising from facts which are available on record. We are, therefore, inclined to admit the additional grounds of appeal, having a pure question of law challenging the assumption of jurisdiction to pass impugned assessment order u/s. 143(3) in place of sec. 153C. Therefore, the additional grounds raised by the assessee deserve to be admitted on record. The issue raised in the addition ground is found squarely covered by the decision of co-ordinate Bench in the case of BNB Investment & Properties Ltd [2018 (8) TMI 597 - ITAT DELHI] assessment under section 153C can be framed in the case of the assessee and at the time of initiating the proceeding against the assessee, should have issued notice u/s 153C which have not been done in this case. The issue of notice under section 153C is mandatory and a condition precedent for taking action against the assessee under section 153C of the I.T. Act. - Decided in favour of assessee.
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