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2024 (5) TMI 349 - ITAT AMRITSARValidity of reassessment proceedings - non-issue of the statutory notice u/s 143(2) - HELD THAT:- We find that the assessee has repeatedly applied for inspection of case records, for obtaining certified copies of order sheets, and for obtaining copies of notice u/s 143(2), if the same at all exists in the files of the assessing officer, and has even paid the requisite fees by way of challan, but the same has not been allowed by the AO. DR, could not confirm whether the statutory notice u/s 143(2) has been issued or not in absence of assessment records in his custody. DR also expressed his inability to produce the same and he has also not brought anything on record contrary to the arguments advanced by the Ld. AR. Thus we hold that the AO has not issued the statutory notice u/s 143(2) in response to return filed u/s 148 of the Act 1961. It is not a case that notice u/s 143(2) has been issued, and not served upon the assessee, but it is a case where the notice u/s 143(2) has never been issued at all, for assumption of jurisdiction, and the non-issue of the statutory notice u/s 143(2) is an incurable defect which cannot be cured, because the basic foundation of the assessment proceedings is bad in law. Decided in favour of assessee.
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