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2022 (10) TMI 843 - AT - Income TaxReopening of assessment u/s 147 - absence of issuance of notice by the A.O. u/s 143(2) - Whether curable defect u/s 292BB? - HELD THAT:- From the careful perusal of the orders of the authorities below and the order sheet entries placed on record, as noticed that no notice under section 143(2) has been issued/served upon the assessee. Therefore, find force in the arguments of the assessee that in absence of statutory notice u/s 143(2) the consequent assessment framed under section 143(3)/147 cannot be sustained in the eye of law. As noticed on identical facts in the case of Flovel Energy Pvt. Ltd. [2020 (1) TMI 1046 - ITAT DELHI] has annulled the assessment order by following the Judgment of Alpine Electronics Asia Pvt. Ltd., [2012 (1) TMI 100 - DELHI HIGH COURT] wherein the Judgment of Hotel Blue Moon [2010 (2) TMI 1 - SUPREME COURT] has been referred. I find even provision of Section 292BB of the I.T. Act, 1961 does not cure non-issuance of notice as held by Hon’ble jurisdictional Delhi High Court in the case of PCIT vs., Jai Shiv Shankar Traders [2015 (10) TMI 1765 - DELHI HIGH COURT] Assessment order passed by the A.O. is not sustainable in law and, therefore, the assessment order is quashed. - Decided in favour of assessee.
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