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2022 (11) TMI 873 - AT - Income TaxValidity of assessment - non-issuance of notice u/s 143(2) - HELD THAT:- AO having jurisdiction over the assessee proceeded to commence and complete the assessment proceedings without issuing a fresh notice u/s 143(2) of the Act. Hon’ble Supreme Court in the case of ACIT vs. Hotel Blue Moon [2010 (2) TMI 1 - SUPREME COURT] has held that the service of the statutory notice u/s 143(2) of the Act is sine-qua-non to initiate/commence the assessment proceedings u/s 143(3) of the Act. Also in the case of Smt. Kene Welly [2021 (4) TMI 715 - ITAT GUWAHATI] while dealing with similar issue pertaining to AY 2015-16 and held the assessment invalid and quashed the same. Thus assessment proceedings carried out u/s 143(3) are held to be invalid and bad in law and are hereby quashed. Thus, the legal issue raised in the additional ground by the assessee is allowed.
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