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2022 (3) TMI 1280 - ITAT BANGALOREValidity of assessment - Non issuing of notice u/s 143(2) - Applicability of provisions of section 292BB - HELD THAT:- From the perusal of the materials we notice that there is a system generated audit trail evidencing that that the notice u/s.143(2) is generated fixing the date of hearing on 12/09/2014. The assessee during the course of hearing had admitted the error of omission and agreed to the addition to the income of the assessee and also has paid tax on the same. The argument of the Ld DR that there is no noting or mention in the assessment about any objections raised by the assessee about non issue of notice u/s. 143(2) and that in the order sheet signed by the representative agreeing to the addition made, there is no objections raised, merits consideration. Before the Tribunal the AR could not submit any proof for having raised the objections before the completion of the assessment. From the evidences perused there is nothing to prove that the objection were raised before AO for non issue of notice u/s.143(2) to take shelter under proviso to 292BB and that there is no contrary evidence submitted to support the claim that the notice u/s.143(2) was not served on the assessee. Appeal of the assessee is dismissed.
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