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2021 (4) TMI 715 - ITAT GUWAHATIValidity of assessment - non issue of any notice u/s. 143(2) of the Act - transfer of case u/s 127 - assessment continued by new officer/ITO - HELD THAT:- Once the proceedings u/s. 143(3) are commenced, the case can be transferred from one AO/ITO to another AO/ITO by an order of the Commissioner as provided u/s. 127 of the Act. In case, the case is reallocated by the JCIT, in that event, the concerned AO to whom the case is reallocated, should have commenced the assessment proceedings by way of issuance of the statutory notices. It has been held by the Hon'ble Supreme Court in the case of ACIT Vs. Hotel Blue Moon [2010 (2) TMI 1 - SUPREME COURT] that the service of the statutory notice u/s. 143(2) of the Act is sine the qua non to initiate/commence the assessment proceedings u/s. 143(3) of the Act. In this case, the AO, who has passed the impugned assessment order u/s. 143(3) of the Act, did not issue notice u/s. 143(2) of the Act. But the said notice was issued by earlier AO/ITO u/s. 143(2) of the Act. The case of the assessee was not transferred by competent Officer i.e. Commissioner as per provision of section 127 of the Act. Therefore, the proceedings could not have been continued by the new officer/ITO from the stage it was left by ITO, Ward-Itanagar. In the circumstances, the assessment framed by ITO, Ward-Tezpur is invalid for non-issuance of mandatory notice u/s. 143(2) of the Act. Therefore, the impugned assessment is legally invalid and the same is hereby quashed. - Decided in favour of assessee.
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