TMI Blog2010 (9) TMI 1131X X X X Extracts X X X X X X X X Extracts X X X X ..... f notice under s. 143(2) of the IT Act. 3. The brief facts of the case are that the AO issued a notice under s. 148 of the Act which was served by affixture. As per the AO, the notice under s. 148 of the Act dt. 8th May, 2007 was affixed on 16th May, 2007. In response to the said notice, neither the assessee appeared in person nor filed any reply. The AO issued notice under s. 142(1) of the Act along with letter dt. 29th Nov., 2007 requiring the assessee to explain the source of investment in various properties. The said notice is complied with by the learned Authorised Representative for the assessee who appeared and sought adjournment and thereafter filed the reply on 24th Dec., 2007. The learned Authorised Representative for the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the original return on 24th Dec., 2007. The assessment under s. 143(3) r/w s. 148 was completed on the same day without taking into consideration submission of the assessee and without providing proper opportunity of being heard to the assessee. The claim of the assessee was that the AO had failed to issue any notice under s. 143(2) of the Act which is mandatory under the provisions of law and hence the assessment completed was void ab initio. Reliance was placed on the ratio laid down by the Hon ble Supreme Court in Asstt. CIT Anr. v. Hotel Blue Moon [2010] 35 DTR (SC) 1 and R. Dalmia Anr. v. CIT [1999] 152 CTR (SC) 383 and Hon ble Bombay High Court in CIT v. Ms. Mudra G. Nanawati [2009] 30 DTR (Bom.) 108. The written submissions filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e has been passed on 24th Dec., 2007. The preliminary issue raised in the present appeal is whether the assessment completed under s. 143(3) r/w s. 148 of the Act is valid in the absence of any notice being issued under s. 143(2) of the Act, after the filing of return of income in response to notice issued under s. 148 of the Act. During the course of appellate proceedings, the learned Authorised Representative filed its submissions against the preliminary issue which were confronted to the AO and the AO vide report dt. 4th May, 2010 submitted as under : Notice under s. 143(2) does not appear to have been issued after receipt of return. 7. The issue in the present case stands covered by the ratio laid down by the Hon ble Supreme C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ITO [2005] 92 TTJ (Del)(SB) 1245 : (2005) 277 ITR 225 (Del)(SB)(AT) and Tiwari Kanhaiya Lal Ors. v. CIT [1985] 47 CTR (Raj) 187 : [1985] 154 ITR 109 (Raj) besides other cases to the same effect. 9. Similar view has been held by the Hon ble Gauhati High Court in CIT v. Triple Crown Agencies (supra) in the case of the reassessment proceedings under s. 148 of the IT Act. Following the abovesaid ratio, we are in conformity with the order of the CIT(A) that in the absence of issue of notice under s. 143(2) of the Act, after the filing of return of income in response to reassessment proceedings initiated under s. 147/148 of the Act, the assessment order passed is invalid and the same is to be quashed. We uphold the order of CIT(A) and dis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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