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2020 (12) TMI 930 - AT - Income TaxReopening of assessment u/s 147 - no notice u/s 143(2) issued - HELD THAT:- AO has not stated either in the assessment order or in the order-sheets of the assessment proceedings that any notice u/s 143(2) was issued to the assessee. It is clear that there is no notice u/s 143(2) and reassessment proceedings in the case of assessee were completed without issuance of a notice U/s 143(2) - Hon’ble Supreme Court in the case of ACIT Vs Hotel Blue Moon [2010 (2) TMI 1 - SUPREME COURT] has held that failure on the part of the assessing authority to issue notice U/s 143(2) of the Act cannot be a mere procedural irregularity and the same is not curable. It is not a mere formality but it given the jurisdiction to the A.O. to complete the assessment U/s 143(3) of the Act, therefore, non-issuance of notice U/s 143(2) of the Act vitiates the assessment proceedings. In view of decision of Hon’ble Supreme Court in the case of ACIT Vs Hotel Blue Moon (supra) as well as other decisions in this regard cited above, the assessment proceedings completed without issuance of notice u/s 143(2) of the act and void ab-initio and liable to be quashed. The judicial pronouncements referred and relied upon by the ld. DR are not applicable in the facts of the present case. In view of the above facts and circumstances, we quash the proceedings U/s 147/148 of the Act as invalid. Appeal of the assessee is allowed.
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