TMI Blog2018 (5) TMI 2030X X X X Extracts X X X X X X X X Extracts X X X X ..... case of ACIT vs. Hotel Blue Moon [ 2010 (2) TMI 1 - SUPREME COURT] has held that failure on the part of the assessing authority to issue notice u/s 143(2) cannot be a mere procedural irregularity and the same is not curable. It is not a mere formality but it gives the jurisdiction to the Assessing officer to complete the assessment u/s 143(3) therefore, non issuance of notice u/s 143(2) vitiates the assessment proceedings. Also see CIT vs. Rajeev Sharma [ 2010 (5) TMI 600 - ALLAHABAD HIGH COURT] the assessment proceedings completed without issuing notice u/s 143(2) of the act are void ab-initio and liable to be quashed. Appeal filed by the assessee is allowed. - ITA No. 186/JP/2017 - - - Dated:- 31-5-2018 - Shri Vijay Pal Rao, JM And ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1961 before completion the assessment. 3. We have heard the ld. AR as well as the ld. DR on admission of additional ground and considered the relevant material on record. There is no dispute that the additional ground raised by the assessee involves pure question of law and does not require any investigation of facts or any fresh facts to be verified but the facts already available on record of the Assessing officer are required to be considered in order to adjudicate the additional ground raising the issue of validity of assessment proceedings without issuing notice U/s 143(2) of the Act. Therefore, In view of the decision of Hon'ble Supreme Court in case of National Thermal power Co. Ltd. vs. CIT 299 ITR 383 and in view of the fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssing Officer has not stated either in the assessment order or in the order sheets of the assessment proceedings that any notice U/s 143(2) of the Act was issued to the assessee. Even the assessment record produced before us by the ld. DR does not contain any notice issued U/s 143(2) of the Act. Thus, it is clear that there is no notice U/s 143(2) of the act issued by the AO and the reassessment proceedings in the case of the assessee were competed without issuing a notice U/s 143(2) of the Act. The Hon'ble Supreme Court in case of ACIT vs. Hotel Blue Moon(supra) has held that failure on the part of the assessing authority to issue notice U/s 143(2) cannot be a mere procedural irregularity and the same is not curable. It is not a mere f ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
