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2022 (5) TMI 110 - ITAT RAIPURReopening of assessment u/s 147 - assessment order passed without issuing notice u/s.143(2) - HELD THAT:- As framing of an assessment u/s.143(3) of the Act presupposes the issuance of a notice u/s.143(2), the existence of which by no means or stretch of imagination can be substituted by a notice issued u/s.142(1) of the Act. Our aforesaid conviction that issuance of notice u/s.143(2) of the Act is a sine-qua-non for framing of an assessment u/s.143(3) can safely be gathered from the judgment in the case of Assistant Commissioner of Income Tax Vs. M/s. Hotel Blue Moon [2010 (2) TMI 1 - SUPREME COURT]. It has been held by the Hon’ble Apex Court that the issue of notice u/s.143(2) of the Act is mandatory and not procedural and if the notice is not served within the prescribed period, then, the assessment order would be invalid. We, thus, in terms of our aforesaid observations are unable to concur with the view taken by the CIT(Appeals) who had upheld the assessment framed by the Assessing Officer u/s.143(3)/148 and accordingly, set aside his order. Thus, the assessment framed by the Assessing Officer u/s.143(3)/148 being devoid and bereft of any force of law is hereby quashed - Decided in favour of assessee.
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