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2021 (6) TMI 748 - AT - Income TaxValidity of assessment - absence of notice under section 143(2) - HELD THAT:- In the case of ‘CIT vs. Laxman Das Khandelwal’ [2019 (8) TMI 660 - SUPREME COURT] as, inter alia, been held by the Hon'ble Supreme Court that a complete absence of notice under section 143(2) of the Act does not get cured even by section 292BB of the Act; that for section 292BB of the Act to apply, a notice under section 143(2) must have emanated from the Department and it is only infirmities in manner of service of notice that section 292BB of the Act seeks to cur-e and it is not intended to cure complete absence of notice itself. It was held that the law on the point as regards applicability of the requirement of notice under section 143(2) of the Act is quite clear from the decision in ‘ACIT vs. Hotel Blue Moon’ [[2010 (2) TMI 1 - SUPREME COURT] wherein it was held that notice under section 143(2) of the Act would be mandatory for the purpose of making assessment under section 143(3) of the Act. The above position has duly been taken into consideration by the ld. CIT(A), as noted hereinabove. The Department has not been able to refute the decisions in ‘ACIT vs. Hotel Blue Moon’ (supra) and ‘CIT vs. Laxman Das Khandelwal’ (supra), both rendered by the Hon'ble Supreme Court. No merit in the grievance sought to be raised by the Department, the same is hereby rejected
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