TMI Blog2017 (12) TMI 67X X X X Extracts X X X X X X X X Extracts X X X X ..... .09.2008, the assessment framed in this case, nowhere reflected that notice under Section 143(2) was issued. Para 10 of the impugned order, pointed out with respect to this aspect and having regard to all the factual material in these circumstances –compelled the ITAT to follow the reasoning of the Supreme Court in “Additional Commissioner of Income Tax Vs. Hotel Blue Moon (2010 (2) TMI 1 - SUPREM ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1961. The assessment, however, was completed on 11.12.2009 after the case was put up for scrutiny. 3. The assessment order recorded, inter-alia, that the notice under Section 143(2) was issued on 15.09.2008 and also sent through speed post subsequently at the address provided by the assessee, on 23.09.2008. The assessee was not represented and notice under Section 142(1) was issued da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. The assessee appealed to the CIT(A). Its contentions with respect to issuance of notice under Section 143(2), were rejected. However, the disallowance and other additions made by the AO were set aside. Upon appeal and cross appeal by the rival parties, the ITAT accepted the assessee s contentions, after considering the record and also taking note of the remand report and comments received ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessment framed in this case, nowhere reflected that notice under Section 143(2) was issued. Para 10 of the impugned order, pointed out with respect to this aspect and having regard to all the factual material in these circumstances compelled the ITAT to follow the reasoning of the Supreme Court in Additional Commissioner of Income Tax Vs. Hotel Blue Moon (2010) 321 ITR 362 (SC) . In t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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