TMI Blog2018 (3) TMI 1166X X X X Extracts X X X X X X X X Extracts X X X X ..... e Act. In this case, admittedly, the notice is served beyond the period as prescribed in Section 143(3) of the Act. The grievance of the Revenue that as the respondent had participated in the assessment proceedings and raised the objection of non-service of notice under Section 143(2) of the Act only at the end of the assessment proceedings, it must be deemed that the objection is waived bu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llate Tribunal (the Tribunal). The impugned order is in respect of Assessment Year 2009-10. 2. The Revenue has urged only the following reframed question of law for our consideration : Whether on the facts and circumstances of the case and in law, the Tribunal was justified in quashing the assessment order passed under Section 143(3) of the Act for failure to serve the Notice u/s 143(2) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 143(2) of the Act was taken at the fag end of the hearing for assessment before the Assessing Officer. Thus, it is submitted on behalf of the Revenue that this is only a procedural irregularity and would not render the order passed under Section 143(3) void. 5. It is a settled position in law that a service of notice under Section 143(2) of the Act is a sine qua non for completion of as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... support, attention is invited to Section 292BB of the Act. However, the proceedings in the absence of service of notice, within the prescribed time will not be saved by Section 292BB of the Act as the proviso thereto very clearly states that if an objection is raised before the completion of assessment proceedings, then, a notice would not be deemed to have been validly served upon the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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