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2021 (10) TMI 829 - AT - Income TaxValidity of the assessment framed u/s 147 - there was no notice issued u/s 143(2) of the Act which was mandatory under the provisions of law - Curable defect u/s 292BB or not? - HELD THAT:- Once a return is filed by the assessee in response to the notice issued under section 148 of the Act, the same is treated as if such return was furnished under the provisions of section 139(1) of the Act. Accordingly, all other provisions as prescribed under the Act shall apply to the return filed in response to the notice under section 148 of the Act. Thus it is implied that the revenue was under the obligation to serve the notice upon the assessee under section 143(2) of the Act. In holding so, we draw support and guidance from the judgment of Alpine Electronics Asia Pte. Ltd. [2012 (1) TMI 100 - DELHI HIGH COURT] . As the mandatory notice was not available in the records of the Revenue. Thus it can be inferred that the notice under section 143(2) of the Act was not issued by the Revenue. Thus in the absence of such mandatory notice, the proceedings initiated under section 147 of the Act are not maintainable and liable to be quashed. Provisions of section 292BB cannot extend any benefit to the revenue. Revenue cannot be absolved from its duty for issuing notice under the provisions of section 143(2) of the Act in the given facts and circumstances for initiating the proceedings under section 147 - Decided in favour of assessee.
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