TMI Blog2020 (10) TMI 714X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent by : Shri Vidhyut Trivedi, Sr. D.R. ORDER PER Ms. MADHUMITA ROY - JM The instant appeal filed by the assessee is directed against the order dated 25.10.2019 passed by the Commissioner of Income Tax (Appeals) 4, Ahmedabad arising out of the order dated 29.12.2016 passed by the ITO, Ward-3(1)(4), Ahmedabad under Section 143 r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred as to the Act ) for Assessment Year 2010- 11. 2. The challenges of the petitioner is against the validity of the order passed under Section 143(3) r.w.s. 147 of the Act in the absence of the issuance of the notice under Section 143(2) of the Act by the authorities below. 3. At the time of the hearing of the instant appeal the Ld. Senio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roceeding on this issue could not be settled in favour of the assessee. On the same breath the Ld. DR relied upon the communication sent by the Ld. AO where it was specifically mentioned that no notice under Section 143(2) found to be issued by the authority to the appellant. 5. We have heard the respective parties, we have also perused the relevant materials available on record. We have particularly perused the entire set of records which was supplied to the appellant upon disposing of the application under RTI Act, 2005 under Section 7(1) of the said Act which do not show any such issuance of notice under Section 143(2) of the Act. It is pertinent to mention that the entire files/records were supplied as applied for under this RTI A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, the assumption of the jurisdiction of issuance of notice of reopening itself would not be sustainable. Relying upon the judgment passed by the Hon ble Apex Court the Hon ble Jurisdictional High Court was pleased to find no reason of requirement to indulge into the concurrent findings of both the authorities in the absence of fulfillment of mandatory requirement of issuance of notice under Section 143(2) of the Act. The relevant portion of said judgment is as follows:- 8. The apex court in the case of Asstt. CIT v. Hotel Blue Moon [2010] 321 ITR 362/188 Taxman 113 has considered the very issue. The apex court held that the Assessing Officer has to necessarily follow the provisions of section 142 and subsections (2) and (3) of section ..... X X X X Extracts X X X X X X X X Extracts X X X X
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