2013 (4) TMI 261

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..... der of learned CIT(A)-XXVI, New Delhi dated 28th June, 2010 for the assessment year 2006-07. 2. The Revenue has raised the following grounds:- "1. The ld.CIT(A) has erred in quashing the assessment holding that the first notice u/s 143(2) was issued on 12/11/2007 beyond the statutory period of 12 months which expired on 31.07.2007, when the assessment order mentions clearly that notice under sec .....

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..... ent order also makes it clear that notice were served upon the assessee. 3. The ld.CIT(A) has erred in quashing the assessment holding that contrary to the specific provisions of section 144, the AO had not given opportunity to the assessee by issue of show cause notice, when, in the facts of the case, notice under section 142(1) has also been issued to the assessee and accordingly, the condition .....

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..... ssessment on the ground that notice under Section 143(2) was issued on 12th November, 2007 which was beyond the statutory period of 12 months which expired on 31st July, 2007. The relevant finding of the learned CIT(A) in this regard reads as under:- "5. I have carefully considered the facts of the case and submissions made by the appellant in the matter. On careful consideration, I find that the .....

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..... unsel for the assessee furnished before us the copy of the remand report from which it is evident that notice under Section 143(2) was issued on 12th November, 2007. 5. We have carefully considered the arguments of both the sides and perused the material placed before us. We find that in the remand report dated 23rd April, 2010, the Assessing Officer intimated the date- wise details of the procee .....

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..... he above, it is evident that notice under Section 143(2) was issued on 12th November, 2007 as mentioned by the learned CIT(A) in his order. The Revenue could not produce any evidence for issue of notice under Section 143(2) on 29th June, 2007. The order of learned CIT(A) is based upon the facts given by the Assessing Officer himself in the remand report. In view of the above, we do not find any in .....

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