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2016 (3) TMI 58 - ITAT PUNE

2016 (3) TMI 58 - ITAT PUNE - TMI - Validity of assessment order passed u/s 143(3) - non serving the statutory notice u/s 143(2) - Held that:-Punjab & Haryana High Court in CIT Vs. Cebon India Ltd. (2009 (7) TMI 26 - PUNJAB AND HARYANA HIGH COURT ) has laid down similar proposition in respect of regular assessment completed under section 143(3) of the Act, without service of notice under section 143(2) of the Act. Relying on the aforesaid propositions, we hold that there is no merit in the asses .....

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aj Kumar Jain ORDER PER SUSHMA CHOWLA, JM: This bunch of appeals filed by the different assessees are against the respective orders of CIT(A)-III, Pune, all dated 16.04.2014 relating to assessment year 2006-07 against respective orders passed under section 143(3) of the Income Tax Act, 1961 (in short the Act ). 2. This bunch of appeals filed by the different assessees on similar issues were heard together and are being disposed of by this consolidated order for the sake of convenience. However, .....

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hat the agricultural land under consideration was as asset ignoring the facts that the said land was in rural area and Karad Municipality was not notified by the Central Government in the Notification No. 9447 dated 06.01.1994 for the purpose of s.2 (14) (iii). 3. The ld CIT (A) erred in rejecting the assessee's objection to the adoption of market value for computing long term capital gains and not directing the ld AO to refer property for valuation to the Valuation Officer of the Department .....

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251 (2) of the IT Act since this resulted in enhancement of income. 6. The above Grounds of Appeal are without prejudice to one anther. 7. The appellant craves leave to send or after any of the above Grounds of Appeal or to add new Grounds of Appeal during the course of appeal proceedings. 4. The assessee has also raised additional grounds of appeal, which read as under:- 1. The learned CIT(A) erred in upholding the decision of the learned AO, without appreciating that, the assessment order pass .....

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arned Authorized Representative for the assessee pointed out that the additional grounds of appeal raised by the assessee are purely legal, hence, the same merits to be admitted. He further pointed out that the issue raised vide additional ground of appeal No.1 i.e. non-service of notice under section 143(2) of the Act is jurisdictional issue and the same has to be decided before adjudicating the grounds of appeal raised on merits. 6. The learned Departmental Representative for the Revenue admit .....

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s under section 143(2) of the Act are in the files and no proofs of services in respect of the same were there. 7. Briefly, in the facts of the present case, the Assessing Officer issued notice under section 148 of the Act. In response to the same, the assessee furnished return of income on 22.04.2009 declaring Nil income, in addition to agricultural income at ₹ 5,000/-. The return of income was accompanied with the statement of total income and note on transaction i.e. of sale and purchas .....

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under section 143(3) of the Act without serving the statutory notice under section 143(2) of the Act. The assessment order so passed is claimed to be bad in law and liable to be set-aside. The additional ground of appeal No.1 filed by the assessee is a legal issue and in view of the ratio laid down by the Hon ble Supreme Court in National Thermal Power Co. Ltd. Vs. CIT (1998) 229 ITR 383 (SC), the same is admitted. The assessee by way of this additional ground of appeal has challenged the asses .....

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the same has not been served upon the assessee. The report of Assessing Officer, Ward-1, Satara dated 11.01.2016 admitting that on the records, there are no notices under section 143(2) of the Act on file and no evidence of service of notice under section 143(2) of the Act is available. Where the assessee had furnished return of income, thereafter, it is incumbent upon the Assessing Officer to issue notice under section 143(2) of the Act within time limit prescribed in the proviso to section 14 .....

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