TMI Blog2005 (3) TMI 396X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal for adjudication, we have to consider a prayer for admission of additional grounds on behalf of the assessee. The assessment for both the years had been completed under s. 147 of the Act. The additional ground of the appeal raised by the assessee reads as follows: "That the impugned assessment order has been framed under s. 143(3) without assuming the jurisdiction to frame such assessmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CIT (1999) 157 CTR (SC) 249 : (1998) 229 ITR 383 (SC), the additional ground may be admitted for adjudication. The learned Departmental Representative, however, opposed the prayer for admission of additional ground. He submitted that these grounds were not raised before the lower authorities and, therefore, do not arise out of the order of the CIT(A). He submitted that the assessee should not be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the assessee had filed a letter dt.28th June, 2001, in response to notice under s. 148 of the Act, requesting the AO to treat the return originally filed for the asst. yr. 1999-2000, on29th Nov., 1999, as a return filed in response to the notice under s. 148 of the Act. For the first time, a notice under s. 143(2) was issued and served on the assessee only on 23rd of Aug., 2002. The proviso to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r before30th Aug., 2002. Admittedly, no notice had been served on the assessee under s. 143(2) on or before30th Aug., 2002. 6. In the light of the aforesaid factual position on which there was no dispute between the parties, we have to hold that the AO did not have jurisdiction to frame an order of assessment under s. 147 without complying with the requirement of service of notice under the prov ..... X X X X Extracts X X X X X X X X Extracts X X X X
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