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2023 (3) TMI 977 - AT - Income TaxValidity of assessment order - non-complying the mandatory legal requirement of provisions of Sec. 142 - notice issued on the very same date return was filled - HELD THAT:- The first notice u/s 143(2) along with 142(1) was issued on 29.09.2015 requiring the assessee to file return of income. The second notice dated 26.10.2015 was issued u/s 143(2) when the return of income was submitted vide acknowledgement dated 26.10.2015. Thus, the AO has not applied the mind in issuing notice u/s 143(2) further assuming jurisdiction to frame assessment based on such notice is not tenable under law. As relying on the case of assessee’s son Shri Santosh Mahalingam [2022 (8) TMI 1358 - ITAT DELHI] considering the fact that issuing notice u/s 143(2) on 26.10.2015 and without having original or copy of the return of income filed by the assessee for the AY 2014-15 will vitiate the entire assessment proceedings. Also see Society for Worldwide Inter Bank Finance Telecommunication [2010 (4) TMI 43 - DELHI HIGH COURT] thus impugned assessment order deserves to be held as invalid which was passed without complying the mandatory provisions of Sec. 143(2) - Decided in favour of assessee.
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