TMI Blog2018 (11) TMI 1236X X X X Extracts X X X X X X X X Extracts X X X X ..... CALCUTTA HIGH COURT] by placing reliance on the decision of CIT vs Hotel Blue Moon (2010 (2) TMI 1 - SUPREME COURT OF INDIA) had held that issuance and service of notice u/s 143(2) within the prescribed time is mandatory in nature and noncompliance of the same cannot be cured even u/s 292BB. Hence respectfully following the said decision and in view of the undisputed fact that no notice u/s 143(2) of the Act was issued and served on the assessee, we find no infirmity in the order of the ld CITA cancelling the re-assessment order as unsustainable in law. - Decided against revenue. - I.T.A No. 245/Kol/2017 - - - Dated:- 13-7-2018 - Shri M.Balaganesh, AM Hon ble Shri S.S.Viswanethra Ravi, JM For the Appellant : Shri A. Bhattacharjee, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 000/-. Accordingly, it was pleaded by the assessee that he is not obligated as per law to file any return of income. This reply letter was sought to be treated by the assessee as a reply in response to notice u/s 148 fo the Act issued by the ld AO. The ld AO thereafter on request of the assessee also furnished the reasons recorded for reopening of the assessment to the assessee. The assessee during the course of re-assessment proceedings claimed that his father is a rickshawpuller and his mother is a maid servant. He informed that Shri Sumit Chatterjee, S/o Supriyo Chatterjee , residing at 4, S.N.Bagchi Road, Berhampore had opened the said SB Account with Axis Bank in his name showing proof of identities and evidences without taking his con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... however held that the cash deposits in the sum of ₹ 76,35,000/- made in the bank account stood unexplained by the assessee and the statements of the assessee is sub-judice and hence cannot be accepted until and unless the GDE/ CASE No. 2384 dated 23.5.2013 of Berhampore Police Station is settled , establishing that the holder of the bank account is Shri Sumit Chatterjee and not the assessee herein. Accordingly the sum of ₹ 76,35,000/- (representing cash deposits) and ₹ 750/- (representing interest) were added to the total income of the assessee as his income from undisclosed sources. 4. Before the ld CITA, the assessee raised a preliminary objection that the notice u/s 143(2) of the Act was never issued and served on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... valid as per law. We find that the notice u/s 148 of the Act was served on the assessee on 17.10.2014. The assessee vide his letter dated 14.11.2014 ( i.e within 30 days from the date of issue) had submitted a reply that his annual income is only ₹ 36,000/- and accordingly not obligated to file return of income. It was further pleaded in the said letter that the said reply may be treated as a reply filed in response to notice u/s 148 of the Act. In our considered opinion, the said reply would have to be effectively construed as Nil return filed by the assessee as according to law, he was not obligated to file return of income. The assessee had duly responded to the notice u/s 148 of the Act. We further find that the ld AO had duly ..... X X X X Extracts X X X X X X X X Extracts X X X X
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