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2020 (4) TMI 659 - AT - Income TaxAssessment u/s 153A - absence of issuance of mandatory statutory notice u/s 153C - HELD THAT:- A perusal of the reply received from the Income Tax department by the assessee under RTI Act shows that the AO has categorically given a reply that no notice u/s. 153C was issued for A. Y. 2012-13. Since the order of the CIT(A) has attained finality as nothing contrary brought to our notice, therefore, the assessment for A.Y. 2012-13 has to be u/s. 153C/153A. Since the AO has not issued the mandatory notice u/s. 153 C as admitted by the AO in his reply to the information obtained by the assessee under RTI Act, therefore, the mandatory procedure prescribed u/s. 153 C has been violated and, therefore, assessment order so passed by the AO is not in accordance with law. Hence, the same has to be quashed. We accordingly hold that the assessment order framed by the AO u/s. 143 (3) / 153 C and 153 A is void ab initio and, therefore, has to be quashed. The ground raised by the assessee is accordingly allowed.
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