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2018 (5) TMI 847 - AT - Income TaxReassessment u/s 147 - Assessee contended that, AO had not issued notices sec. 143(2) and sec. 142(1) - another appeal against Revision u/s 263 - Held that:- The very auditor had been continuing to represent the assessee’s right from reassessment to section 263 proceedings as well as the consequential assessment framed on 26.07.2014. We take note of the assessee’s reply filed before the CIT as well defending the above assessment to have been completed after calling necessary books, bills, vouchers as well as supporting documents for examination as produced at its behest followed by notice / summons issued u/s. 133(6) and 131 of the Act; respectively. We are of the view in these facts that the assessee could not have placed on record the required documents within any notice at all before section 133(6)/131 process. The assessee’s instant substantive ground therefore appears to be as well worded one wherein it has sought to reiterate the CIT’s observation only that the AO had not issued the said statutory notice(s) before completing the assessment in question. We conclude in view of these facts that the CIT’s said observation is against the assessment records. Mere on non production of the notice(s) in question; in our considered view, is not sufficient to conclude that the Assessing Officer had not issued sec. 143(2) and sec. 142(1) notices which is view of the above overwhelming supportive evidence in the nature of assessment proceedings before us. We quote sec. 136 of the Act to conclude that the legislature has indeed treated proceedings before us Income Tax authorities to be judicial proceedings as well.
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