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TMI Blog2016 (1) TMI 32X X X X Extracts X X X X X X X X Extracts X X X X ..... or by general ground, while such legal ground can be taken at any stage. 2. Because, the learned Commissioner of Income Tax (Appeals) grossly erred in not appreciating the fact that in the absence of notice u/s 143(2) of the IT Act, 1961 after complying with notice u/s 148 specially when reasons' recorded are also supplied, than the entire assessment proceedings are void ab initio and consequent order is illegal. 3. Because, without prejudice to above, the learned Commissioner of Income Tax (Appeals) grossly erred in not appreciating the fact that the notice u/s 148 is issued without any application of mind in the absence of genuine "reason to believe" as such notice is illegal and proceedings are beyond jurisdiction. 4. Because ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) and raised the issue relating to the jurisdiction and submitted that no notice u/s 143(2) was issue. Therefore, all the reassessment proceedings were void ab initio. The reliance was placed on the following case laws: * Raj Kumar Chawala Vs ITO (2005) 94 ITD 1 (Del)(SB) * CIT Vs Cebon India Ltd. (2010) 229 CTR (P&H) 188 * CIT Vs Silver Streak Trading P. Ltd. (2010) 326 ITR 418 (Del) * CIT Vs Rajeev Sharma (2011) 336 ITR 678 (All) * ACIT Vs Hotel Blue Moon (2010) 321 ITR 362 (SC) * CIT Vs Adarsh Travel Bus Services (2012) 204 Taxman (All) 6. The ld. CIT(A) asked the remand report from the AO who furnished the same vide letter dated 02.09.2013 stated therein as under: "....3. But since no return of income was filed in co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was to be issued in this case in accordance with the provisions of the Act. 4.3 It may further submitted that since no return of income was filed in response to notice u/s 148 within specified period, the AO has rightly concluded the assessment proceedings under section 147 vide order dated 29.12.2010 and not u/s 147/143(3) of the I.T. Act, 1961 as mentioned by the assessee in his written submissions. It is also admitted fact that copy of reasons recorded before issuance of notice u/s 148 of the Act was also made available to the assessee during the course of assessment proceedings. In my opinion the various decisions of Hon'ble Courts relied upon by the assessee in the written submissions are, therefore, appear to be not applicable to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ligarh Auto, which is no reported as (2013) 34 taxmann.com 211 (Agra-Trib.), the same stand is taken which is dealt in para 7.1/page 3 of order already filed and ultimately order is quashed. While facts of present case is even better where AO himself supplied the reasons' in response to letter seeking the same on the basis of compliance of notice. As such when admittedly, notice u/s 143(2) is not issued even after accepting the compliance than proceedings are void ab initio as per the settled law in terms of earlier submissions and hence it is prayed that the order may kindly be held as null & void...." 8. The ld. CIT(A) after considering the submissions of the assessee and the remand report of the AO dismissed the ground raised b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Court in the case of ACIT Vs Hotel Blue Moon (2010) 321 ITR 362, it has been held that the assessment could not be sustained for lack of service of statutory notice u/s 143(2) of the Act. The head note of the said case read as under: "If the Assessing Officer, for any reason, repudiates the return filed by an assessee in response to notice under section 158BC(a) of the Income-tax Act, 1961 relating to a block assessment, the Assessing Officer must necessarily issue notice under section 143(2) of the Act within the time prescribed in the proviso to section 143(2). By making the issue of notice mandatory, section 158BC, dealing with block assessments, makes such notice the very foundation for jurisdiction. Such notice is required to be s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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