9911796707
TMI Blog2015 (8) TMI 601X X X X Extracts X X X X X X X X Extracts X X X X ..... has erred in law and on facts in holding the assessment order void ab initio for failure to issue notice under section 143(2) of Income Tax Act, 1961 within stipulated time whereas it was beyond control of the AO to issue such notice within such time when case was centralized and transferred to him. 3. In the facts and circumstances of the case, Ld. CIT (A) has erred in law and on facts in holding the assessment order void ab initio for failure to issue notice under section 143(2) of Income Tax Act, 1961 within stipulated time whereas the assessee did not object to the assessment proceedings and did not raise this ground before Learned CIT (A) until 11.02.2010 and therefore, such defect is curable by invoking provisions of section 292 BB o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t issued within stipulated prescribed limits whereas the assessee did not object during the assessment proceedings and did not raise this ground before the CIT(A) until 10.02.2010 and, therefore, such defect was curable by invoking provisions of section 292BB of the Act. 4. Ld. DR further contended that the CIT (A) also erred in law and on facts in holding the assessment order void ab initio on account of procedural irregularity which was removed once and the case was remanded by ld. CIT (A) to the AO. Ld. DR vehemently contended that since the AO allowed the opportunity to produce or cause to be produced evidence in support of particulars shown in the return of income within the meaning of section 143(2) of the Act during assessment proce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said judgment the Hon'ble Supreme Court observed that omission on the part of the assessing authority to issue notice u/s 143(2) cannot be procedural irregularity and the same is not curable and therefore the requirement of notice under section 143(2) cannot be dispensed with. The court further observed "even for purposes of chapter XIVB of the Act for determination of undisclosed income for a block period under the provisions of section 158BC, the provision of section 142 and sub section 2 and 3 of section 143 are applicable and no assessment could be made without issuing notice u/s 143(2) of the Act. In view of the above judgment of the Hon'ble Supreme Court the contention of the AO in the remand report that the non issue of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applicable to the present case pertaining to AY 2006-07 wherein assessment was completed on 28.12.2007. 8. Turning to the facts and circumstances of the present case, we note that undisputedly, notice u/s 143(2) of the Act should have been issued and served on or before 30.6.2007 as the return of income for the relevant AY 2006-07 was filed on 15.6.2006 but the same was issued on 12.11.2007 and served on 14.11.2007 and the same was issued and served beyond the prescribed time limit as per proviso to section 143(2) of the Act. In this situation, we reach to a logical conclusion that the CIT(A) was right in holding that section 292BB of the Act is not applicable to the present case and omission on the part of AO to issue notice u/s 143(2) o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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