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TMI Blog2025 (5) TMI 703X X X X Extracts X X X X X X X X Extracts X X X X ..... ance of the assessee seeking to assail the First Appellate order dated 15.10.2024 passed by Commissioner of Income Tax (A), National Faceless Appeal Centre ("NFAC"), Delhi ["CIT(A)"] under s. 250 of the Income Tax Act, 1961 ["the Act"] arising from the assessment order dated 26.12.2019 passed under s. 144 of the Act relevant to assessment year 2017-18. 2. As per the grounds of appeal, the assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ld. Counsel for the assessee pointed out that in pursuance of notice issued under s. 142(1) of the Act, the assessee e-filed return of income on 15.10.2019. This fact of filing of return of income was duly intimated to the concerned authority on 18.10.2019 for which acknowledgement generated by the e-portal of the Department is placed on record. 3.2. As further stated, the assessee repeatedly in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me has been filed and proceeded to frame assessment under s. 144 of the Act without the aid of notice under s. 143(2) of the Act. 5. The Hon'ble Delhi High Court in the case of Pr.CIT-1, Delhi vs M/s. Dart Infrabuild (P) Ltd. [2024] 460 ITR 532 (Del.) held that notice under s. 143(2) is a mandatory requirement regardless of whether the assessment has been framed under s. 144 of the Act and also r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the defect in the manner of service of notice that the section seeks to cure. Section 292BB of the Act is not intended to cure complete absence of notice of itself. 7. In view of the aforesaid delineations, the impugned assessment order passed without issuance of notice under s. 143(2) of the Act is bad in law and thus quashed. This being so, the additions under challenge are a nullity in law an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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