TMI Blog2013 (12) TMI 783X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent : Shri Keyur Patel, Sr. DR. ORDER Per G. D. Agrawal,VP : This appeal by the assessee is directed against the order of learned CIT(A)-XVII, New Delhi dated 26th April, 2013 for the AY 1999- 2000. 2. The assessee has raised as many as nine grounds. However, the learned counsel for the assessee stated that first ground No.2 of his appeal should be considered which goes to the root of the matter and is covered in favour of the assessee by the decision of Hon'ble Jurisdictional High Court. 3. Ground No.2 of the assessee's appeal reads as under:- "That the learned CIT(Appeals) erred in upholding the validity of assessment order passed u/s 147/143(3) of the Act, after recording the admission of the AO that no notice u/s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issue before the Hon'ble Jurisdictional High Court in the case of Ashok Chaddha (supra) was with regard to notice under Section 143(2) where the assessment was to be completed under Section 153A of the Income-tax Act. Thus, the issue of notice under Section 143(2) in the case of reassessment under Section 148 was not before the Hon'ble Jurisdictional High Court in the case of Ashok Chaddha (supra) while in the case of V.R. Educational Trust (supra), it was the same issue. 7. We have carefully considered the submissions of both the sides and perused the material placed before us. After considering the arguments of both the sides and the facts of the case, we find the contention of the learned counsel to be justified. The issue before the H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice issued under Section 143(2) of the Act. This Court in the case of Commissioner of Income Tax versus Lunar Diamonds Ltd. [2008] 281 ITR 1 (Del.) has held that service of notice under Section 143(2) is mandatory. It is not disputed that in respect of the proceedings under Section 147 of the act, notice under Section 143(2) is required and is mandated except in cases covered by the first and second proviso to Section 148 of the Act. The present case is not covered by the exceptions carved out in the two provisos as the return in the present case filed on or after 1st October, 2005. In the case of Assistant Commissioner of Income Tax and Another vs. Hotel Blue Moon (2010) 321 ITR 362 (SC), the Supreme Court had examined the question of mand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uirement of law in respect of service of notice under sub-section (2) of Section 143 of the Act. Accordingly, we conclude even for the purpose of Chapter XIV-B of the Act, for the determination of undisclosed income for a block period under the provisions of Section 158-BC, the provisions of Section 142 and sub- sections (2) and (3) of Section 143 are applicable and no assessment could be made without issuing notice under Section 143(2) of the Act. (emphasis supplied) 4. The aforesaid reasoning will equally apply to proceedings initiated under Section 147 of the Act." 9. That even in the case of Alpine Electronics Asia Pte. Ltd. (supra) also, the Hon'ble Jurisdictional High Court quashed the assessment proceedings because of non-issue ..... X X X X Extracts X X X X X X X X Extracts X X X X
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