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2016 (10) TMI 691 - ITAT LUCKNOWFailure to Serve notice under section 143(2)to the legal heir - Held that:- As per the order of the Hon’ble Supreme Court in the case of CIT & Another vs. M/s Hotel Blue Moon (2010 (2) TMI 1 - SUPREME COURT OF INDIA ) before completion of the assessment under section 143(3) of the Act the assessee has to be served with notice under section 143(2) of the Act, which is mandatory and failure to do so would vitiate the entire assessment proceedings completed under section 143(3) of the Act. We take note that despite the information given by the son of Shri Ramesh Chand Bajpai that his father i.e. Shri Ramesh Chand Bajpai was no more, still the AO issued notice under section 142(3) and 143(2) of the Act in the name of Shri Ramesh Chand Bajpai and not to the legal heir as per section 159 of the Act. The ld. CIT(A) has rightly held that failure of the AO to issue and serve notice under section 143(2) of the Act to the legal heir in accordance with the law could not be cured under section 292B and 292BB of the Act is also correct and therefore we are not inclined to interfere in the order passed by the ld. CIT(A) and we uphold the same.
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