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2018 (11) TMI 873 - HC - Income TaxValidity of assessment - Requirement of issuance of notice within prescribed time u/s 143(2) - barred by limitation - deemed service of notice - whether ITAT was justified in law in deleting direction of DRP solely on the ground that the notice u/s 143(2) was not served within limitation? - Held that:- Noticeable it is that even in Gyan Prakash Gupta [1985 (7) TMI 9 - RAJASTHAN HIGH COURT], this Court did not hold that omission to serve within time was merely a procedural irregularity. In the said decision, this Court observed that assessment so made without notice under Section 143(2) could only be set aside and not annulled. Be that as it may, now the law declared in Hotel Blue Moon (2010 (2) TMI 1 - SUPREME COURT OF INDIA) puts it beyond a pale of doubt that the requirement of issuance of notice within prescribed time under Section 143(2) of the Act for the purpose of assessment in case of the AO repudiating the return filed by the assessee in response to the notice under Section 158BC is a mandatory requirement and omission to serve such a notice within time is not a curable irregularity of procedure, as assumed by the ITAT in its earlier order dated 28.04.2006. The order dated 12.10.2012 being squarely in consonance with the requirements of justice, and on the admitted fact situation that the notice under Section 143(2) of the Act was not given in this case within prescribed time, no case for interference is made out. - Decided against revenue
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