TMI Blog2014 (9) TMI 1008X X X X Extracts X X X X X X X X Extracts X X X X ..... ar view was taken by the Hon'ble Gujarat High Court in the case of Pratapbhai K. Soni (2014 (3) TMI 806 - GUJARAT HIGH COURT ). In particular, the Hon'ble Bombay High Court, in the case of CIT vs. Geno Pharmaceuticals Ltd. [2013 (10) TMI 218 - BOMBAY HIGH COURT] observed that notice under section 143(2) of the Act is mandatory and omission to issue a notice is vital to assessment proceedings under section 143(3) r.w.s. 147 of the Act. Consistent with the view taken in the aforementioned case it is of the view that the assessment made in the instant case is null and void. - Decided in favour of assessee - Shri D. Manmohan, Vice President For the Appellant: Shri Rahul Sarda For the Respondent: Shri Satyajit Mandal O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under section 143(2) of the Act and hence the assessment made by the AO is liable to be quashed. Since the issue goes to the root of the matter and the facts are already on record, the additional ground is admitted and the learned D.R. is directed to verify the claim of the assessee, as affirmed in the affidavit, by verifying the assessment record. The case was accordingly posted for hearing today. 3. At the time of hearing the learned D.R. fairly conceded that notice was neither prepared nor issued to the assessee under section 143(2) of the Act. He, however, contended that the assessee cooperated with the AO during the course of assessment proceedings and hence issuance of notice under section 143(2) of the Act should only be treate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e by remanding the matter to the file of the AO. He mainly stressed that the assessee never raised this issue either before the AO or before the CIT(A) and voluntarily participated in the proceedings. Because of mere omission to follow the procedural provision the assessment should not be treated as null and void. 6. Joining the issue the assessee submitted that when a notice is issued under section 142(1) of the Act and directs the assessee to appear, nonappearance may result in penalty and summons and hence assessee has no other alternative but to appear before the AO and cooperate in the assessment proceedings whereas section 143(2) is a machinery provision which has to be mandatorily followed by the AO and such an irregularity is not ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
