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2013 (1) TMI 515 - KERALA HIGH COURTNo notice u/s 143(2) issued before completing the scrutiny assessment - assessment under Section 144 without notice u/s 144(1) - Held that:- The petitioner is not entitled to succeed as so far as the absence of notices u/s 143(2) and the proviso to Section 144(1) which is canvassed before this Court are concerned, a reading of Ext.P12 order passed by the Revisional Authority shows that such a contention was never urged by the petitioner before the revisional authority. Similarly the inapplicability of Section 144 for want of the circumstances specified in Section 144(1) (a) to (c) which is also canvassed before this Court is also not seen urged before the revisional authority. Therefore, these contentions are urged before this Court for the first time. A contention which was not urged before the statutory authorities and which the authority had no occasion to deal with, cannot be allowed to be raised for the first time before this Court. Therefore, not inclined to take cognizance of these arguments raised by the petitioner and invalidate the impugned proceedings. Moreover, it is also seen that by Ext.P4 notice, the petitioner was informed that there are certain points to be clarified in connection with the returns filed by them. Accordingly, they were required to attend the office of the AO with documents, accounts and other evidence to support the return filed. This notice is a notice under Section 143(2). In so far as the proviso to Section is concerned, Ext.P7 notice shows that the petitioner was informed that the assessment is posted for hearing to 11/2/97. Therefore, Ext.P4 is a notice under Section 143(2) and Ext.P7 is a notice under the proviso to Section 144(1). Therefore, the absence of the statutory notices canvassed by the learned counsel for the petitioner is clearly erroneous - against assessee.
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