TMI Blog2022 (2) TMI 1427X X X X Extracts X X X X X X X X Extracts X X X X ..... out issuing notice to the assessee u/s 143 (2) - HELD THAT:- AO did not issue notice u/s 143 (2) he had issued a letter to the Assessee beyond the time within which the notice should have been issued. This Court is not able to accept that the sending of such letter belatedly constitutes compliance with the mandatory requirement of a notice under Section 143 (2) of the Act. Consequently, this Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tax Act, 1961 (for short the Act )? 3. Mr. T.K. Satpathy, learned counsel for the Revenue placed reliance on the judgment of the Delhi High Court in the case of Commissioner of Income Tax v. Madhya Bharat Energy Corporation Ltd (2011) 337 ITR 389 (Del), which purportedly supports the Revenue s point of view. 4. In response to the same, Mr. S. Ray, learned counsel for the assessee draws attention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion of the appeal on 17th February, 2011 after noticing that in the said case that no notice under Section 143(2) had ever been issued, the Court held that no question of law arose on that aspect. The upshot of the above discussion is that the decision of this Court in CIT v. Madhya Bharat Energy Corporation (supra) is not of any assistance to the Revenue as far as the issue in the present case i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice under Section 143(2) of the Act and within the time prescribed therein is fatal to such assessment. The said decision of the Supreme Court that was relied on in the decision of the Delhi High Court in Shri Jai Shiv Shankar Traders Pvt. Ltd. (supra), which has answered the very question raised by the Revenue here against it and in favour of the Assessee. 8. Finally it was submitted by Mr. S ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
