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2023 (3) TMI 813 - AT - Income TaxValidity of assessment - absence of service of notice u/s 143 (2) - HELD THAT - We may note that in this case Revenue has tried to distinguish the ld. CIT (A) s order by referring that assessee has not filed any return of income pursuant to notice u/s 148 - assessee submitted that pursuant to notice u/s 148, assessee has duly mentioned that return submitted earlier may be treated as the return being submitted pursuant to the notice. Assessee further pointed out that this was the exact position also dealt with in the case of Hon ble Delhi High Court in the case of Sh. Jai Shiv Shankar Traders Pvt. Ltd. 2015 (10) TMI 1765 - DELHI HIGH COURT Revenue s contention in this regard is not tenable in view of the aforesaid decision of Hon ble Delhi High Court. Appeal filed by the Revenue stands dismissed.
Issues Involved:
1. Validity of assessment order due to absence of notice u/s 143(2) Summary: The appeal by the Revenue challenged the order of ld. CIT (Appeals)-25, New Delhi dated 15.11.2019 for AY 2007-08. The main issue raised by the Revenue was the absence of notice u/s 143(2) and its impact on the validity of the assessment. The ld. CIT (A) found that in the absence of service of notice under section 143(2), the assessment is void. The AO's remand report confirmed the non-issuance of notice u/s 143(2), leading the ld. CIT (A) to rely on the decision of Hon'ble Delhi High Court in PCIT vs. Sh. Jai Shiv Shankar Traders Pvt. Ltd. The ld. CIT (A) held that the assessment order passed by the AO is invalid due to the absence of the mandatory notice u/s 143(2). The Revenue contended that the appellant did not file a return of income pursuant to notice u/s 148, but the appellant argued that the return submitted earlier should be treated as filed pursuant to the notice, citing the decision of Hon'ble Delhi High Court in a similar case. The Tribunal agreed with the appellant, stating that the Revenue's contention was not tenable based on the precedent set by the Hon'ble Delhi High Court. Therefore, the Tribunal upheld the order of ld. CIT (A) annulling the assessment order passed by the AO due to the absence of notice u/s 143(2). The appeal filed by the Revenue was dismissed.
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