TMI Blog2021 (10) TMI 829X X X X Extracts X X X X X X X X Extracts X X X X ..... n to serve the notice upon the assessee under section 143(2) of the Act. In holding so, we draw support and guidance from the judgment of Alpine Electronics Asia Pte. Ltd. [ 2012 (1) TMI 100 - DELHI HIGH COURT] . As the mandatory notice was not available in the records of the Revenue. Thus it can be inferred that the notice under section 143(2) of the Act was not issued by the Revenue. Thus in the absence of such mandatory notice, the proceedings initiated under section 147 of the Act are not maintainable and liable to be quashed. Provisions of section 292BB cannot extend any benefit to the revenue. Revenue cannot be absolved from its duty for issuing notice under the provisions of section 143(2) of the Act in the given facts and cir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom the expiry of financial year ending on 31.3.2004 as per the provisions as prevailing then. 3. The assessee in its appeal has challenged the order of the learned CIT (A) on technical grounds as well as on merits. Among other grounds, the assessee challenged the validity of the assessment framed under section 147 of the on the reasoning that there was no notice issued under section 143(2) of the Act which was mandatory under the provisions of law. 4. The learned AR before us submitted that the assessment in the present case has been framed under section 147 read with section 143(3) of the Act dated 31/03/2005. However, there was no notice issued under section 143(2) of the Act prior to completion of the assessment as discussed abov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fied in the prescribed manner and setting forth such other particulars as may be prescribed; and the provisions of this Act shall, so far as may be 75 , apply accordingly as ifsuch return were a return required to be furnished under section 139.] 76 [(2) The Assessing Officer shall, before issuing any notice under this section, record his reasons for doing so.] 6.1. Once a return is filed by the assessee in response to the notice issued under section 148 of the Act, the same is treated as if such return was furnished under the provisions of section 139(1) of the Act. Accordingly, all other provisions as prescribed under the Act shall apply to the return filed in response to the notice under section 148 of the Act. Thus it is impli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... available no notice u/s. 143(2) is found in file thereon. However, on perusal of notice dated 11/10/2004 (copy enclosed) it is observed that said notice was issued in the line of notice u/s. 143(2) of the Act, it is also evident from notice dated 19/11/2004 wherein in letter No. mentioned 142(1) and details as called in 11/10/2001 were asked. The Ld. CIT(A) vide order No. CAB-I/01/2014-15 dated 18/03/2016 also considered the notice dated 11/04/2004 u/s. 143(2) of the Act and rejected the assessee's contentions. In view of above discussion and in view of deeming provision of section 292B of Income tax Act, the contention of the assessee on this technical ground should be rejected. 6.3. A perusal of the above letter reveals that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... improper manner. But it doesn't cover the situation where no notice has been served upon the assessee for initiating the proceedings under the provisions of law. So the provisions of section 292BB shall not help the Revenue in the present case. In holding so, we draw support and guidance from the judgment of Hon'ble Supreme Court in case of ACIT vs. Hotel Blue Moon reported in 321 ITR 362, the relevant part of Hon'ble apex court reads as under: Omission on the part of the assessing authority to issue notice under section 143(2) cannot be a procedural irregularity and the same is not curable and, therefore, the requirement of a notice under section 143(2) cannot be dispensed with. 6.6. In view of the above we hold that t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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