TMI Blog2012 (10) TMI 617X X X X Extracts X X X X X X X X Extracts X X X X ..... s nothing to do with the mandatory requirement of giving the notice and specially a notice under Section 143 (2), which is a notice giving jurisdiction to the AO to frame an assessment - in favour of assessee. - INCOME TAX APPEAL No. - 160 & 161 of 2009 - - - Dated:- 11-10-2012 - Sunil Ambwani, And Aditya Nath Mittal, JJ. Petitioner Counsel :- S.C./A.N. Mahajan 1. We have heard Shri Bharat Ji Agarwal, Senior Advocate assisted by Shri Dhananjay Awasthi for the Income Tax Department. Shri Ashish Bansal appears for the respondent assessees. 2. In these Income Tax Appeals, the department has raised following questions of law for consideration by the Court:- "1. Whether Hon'ble ITAT erred in holding the asstt. to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessees filed the appeals before the Commissioner of Income Tax (Appeals) in which an additional ground was taken that in absence of service of a valid notice under Section 143 (2), the block assessment order was illegal. The Tribunal relying upon a judgment in Bandana Gagoi v. CIT 289 ITR 28 (Gauhati), held that the requirement of a notice under Section 143 (2) cannot be dispensed with in a case where the AO proceeds to make an enquiry for the purpose of assessment under Section 158-BC and determination of taxes payable after issuing notice under Section 142 (1). The Gauhati High Court held that even the assessments passed under Section 158-BC (a) have to follow the provisions of sub section (2) of Section 143 of the Act. 5. Shri B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... B of the Act, which was added by Finance Act, 2008 w.e.f. 1.2.2008 providing for a deeming clause in certain circumstances in which the notice is treated to be valid. 8. In CIT vs. Mukesh Kumar Agrawal (supra) this Court has dealt with the purpose of insertion of Section 292-BB. It was held that Section 292-BB is a rule of evidence, which validates the notice in certain circumstances. The newly inserted Section provides that where an assessee appears in any proceedings or has cooperated in any enquiry relating to assessment or reassessment, it shall be deemed that any notice under any provisions of the Act, which is required to be served upon him, has been duly served upon him in accordance with the provisions of the Act, and such assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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