2014 (12) TMI 930

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..... ided under the proviso is mandatory - In the absence of the notice being served within the stipulated period under section 143 (2) of the Act, the assessment proceeding comes to an end and is deemed to have become final – since the assessment order was void ab initio, further dealing with the question of law as framed by the appellant does not arise for consideration - the order of the Tribunal is .....

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..... he jurisdictional High Coiurt in the case of Sant Baba Mohan Singh Vs. CIT reported in 90 ITR 197 wherein it was held that ?the omission of the Income tax officer to issue notice u/s 23 (3) did not affect the ab initio jurisdiction enjoyed by the Income tax officer in respect of the proceedings. We find that the contention of the appellant that a notice under Section 143 (2) of the Income Tax .....

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..... issioner of Income-tax reported in [2012] 20 taxmann.com 713 (All.), a Division Bench of this Court held as under : A perusal of the provisions of Section 143 (2) of the Act shows that the service of the notice on the assessee within the period provided under the proviso is mandatory. In the absence of the notice being served within the stipulated period under section 143 (2) of the Act, the a .....

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