TMI Blog2017 (5) TMI 1804X X X X Extracts X X X X X X X X Extracts X X X X ..... me before the ld. CIT(A) during the appellate proceedings. It is well settled that a legal issue can be raised at any stage. We, therefore, deem it appropriate to set aside this issue back to the file of the ld. CIT(A) and direct him to adjudicate this issue in accordance with law after providing due and reasonable opportunity of being heard to the assessee. Appeal of the assessee is allowed fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in law and on facts in not admitting the additional ground of appeal as an alternative that notice u/s 143 (2) was not served upon the appellant. 4. That in the absence of service of notice u/s 143(2) of the Income Tax Act, the Ld. C.I.T.(A) erred in law and on facts in not holding the assessment proceedings as invalid. 5. That without prejudice to grounds No. 1, 2, 3, 4 the Ld. CIT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urse of hearing the ld. Counsel for the assessee at the very outset stated that this issue was raised before the ld. CIT(A) vide an additional ground. However, this ground was not admitted and adjudicated by the ld. CIT(A). A reference was made to para 5 of the impugned order. 5. In his rival submissions the ld. DR supported the order of the ld. CIT(A). 6. We have considered the submissions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3.03.2010 was issued to the assessee. The provision of subsection 3 of Section 124 would also be applicable in this case as notice U/s 142(1) of the Act was also issued (as stated in the assessment order and not denied by the assessee) and no objection was filed calling in question the jurisdiction of the AO to take up the case for scrutiny assessment order. The issue of service of notice has been ..... X X X X Extracts X X X X X X X X Extracts X X X X
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