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2020 (12) TMI 571 - HC - Income TaxValidity of assessment - no notices u/s 143(2) have been issued even prior to the disposal of the objections filed by the petitioner challenging the assumption of jurisdiction - HELD THAT:- This is contrary to the procedure laid down by the Supreme Court in GKN DRIVESHAFTS (INDIA) LTD. [2002 (11) TMI 7 - SUPREME COURT] and the notices under Section 143(2) are thus not tenable. As far as the 5th year is concerned, though no notice under Section 143(2) has been issued, the objections have not been disposed till date. While keeping the impugned notices issued under Section 143(2) in abeyance, R1 is directed to dispose the objections filed by the petitioner to the assumption of jurisdiction within a period of two (2) weeks after hearing the petitioner either by way of physical hearing or virtually. For this purpose, the petitioner will appear before the Assessing Authority on Monday, the 7th of December, 2020 at 10.30 a.m. without awaiting any further notice in this regard. The mode of hearing alone shall be intimated to the petitioner in advance.
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