TMI Blog2016 (3) TMI 58X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee. - ITA No.1308/PN/2014, ITA No.1309/PN/2014, ITA No.1310/PN/2014, ITA No.1311/PN/2014, ITA No.1312/PN/2014, ITA No.1313/PN/2014, ITA No.1314/PN/2014, ITA No.1315/PN/2014, - - - Dated:- 20-1-2016 - MS. SUSHMA CHOWLA, JM AND SHRI PRADIP KUMAR KEDIA, AM For The Appellant : S/Shri Prayag Jha and Prateek Jha For The Respondent : Shri Dheeraj 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the agricultural income of ₹ 5,000/- as income from other sources without granting the assessee specific opportunity of being heard as required u/s. 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 passed u/s 143(3) of the I T Act, without serving the statutory notice u/s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 purchase. The Assessing Officer referred to the transaction entered into by the assessee and thereafter, vide para 3 notes that he had issued the notice under section 142(1) of the Act, which was served on the assessee directing to attend office on 28.05.2009 at 11.00 A.M. along with supporting evidence. In re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee 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 143(2) of the Act. Admittedly, the said condition has not been complied with by the Assessing Officer. In such circumstances, where the Assessing Officer has not followed the provisions of the Act in serving upon the assessee a notice under section 143(2) of the Act within prescribed period, which is a pre-requisite for framing of the assessment in the hands of assessee, then the assessment order so passed is without jurisdiction and is bad in law. We find support from the ratio laid down by the Hon ble Supreme Court in ACIT Vs. Hotel Blue Moon (2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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