TMI Blog2019 (2) TMI 2053X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 143(3) of the Act. For framing assessment under section 143(3), the principle requisite condition is issuance of notice under section 143(2) of the Act. Admittedly, the AO failed to issue mandatory notice under section 143(2) of the Act before proceeding to complete the assessment. This issue is covered by the decision of Hotel Blue Moon [ 2010 (2) TMI 1 - SUPREME COURT] . Thus once no notice under section 143(2) of the Act was issued, it is a mandatory jurisdictional issue and hence, assessee is invalid. We quash the assessment order and allow this appeal of the assessee. - ITA No. 3537/Mum/2018 - - - Dated:- 7-2-2019 - Sri Mahavir Singh, Judicial Member For the Appellant : Shri V.D. Parmar, AR. For the Resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der section 142(1) of the Act was issued on 23.06.2014. The assessee in response to notice under section 148 of the Act filed a letter dated 18.07.2014 stating that the return originally filed on 12.11.2009 be treated as filed in response to notice under section 148 of the Act. The relevant text of the letter by the assessee to the AO dated 18.07.2014 read as under (copy of letter enclosed at page 14 of the assessee s paper book): - 1. Assessee has already filed Income Tax Return for the Assessment Years 2009-10 vide acknowledgement No. 101028040121109 dated 12.11.2009. 2. The Copy of the acknowledgement computation of income is enclosed hereby for your record. 3. The copy of notice u/s 148 is also enclosed herewit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 139(1); or under section 139(4); or in response to section 148; or in response to section 142(1); Assessing Officer was not required to issue notice under section 143(2) before completing assessment under section 143(3), read with section 147 Reliance in this regard is placed on the decision of honourable ITAT, Agra Bench in the case of ACIT vs. Uday Bhagwan (2013) 33 taxmann.com 226 (Agra Trib.) where honourable Tribunal held that Section 143, read with sections 139, 142 and 148, of the Income-tax Act, 1961 Assessment - Issue of notice - Assessment year 2003-04 - Whether revised return filed after expiry of one year from end of relevant assessment year, was invalid and, therefore, period of issue of notice under section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ingly, the second ground of appeal filed by the appellant is dismissed and validity of the assessment order passed by the AO is upheld. Aggrieved, now assessee is in appeal before Tribunal. 5. I have heard the rival contentions and gone through the facts and circumstances of the case. I find from the facts of the case that the assessment was framed by the AO under section 143(3) read with section 147 of the Act vide order dated 15.09.2014. Admittedly, if the CIT(A) feels that the assessee has filed no return of income or the return filed by the assessee as null and void in the eyes of the law, the AO should have made assessment under section 144 of the Act. In the absence of return of income, no assessment can be framed under s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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