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TMI Blog2017 (2) TMI 73X X X X Extracts X X X X X X X X Extracts X X X X ..... e by not challenging the same before Tribunal, assessment made without giving notice under Section 142(1) of Act, 1961, was patently illegal. It could not have been assailed by Revenue before Tribunal in absence of any challenge to this findings of CIT(A) on ground no. 5. Tribunal has erred in law in not considering this aspect of the matter. We, therefore, answer question 1 in favour of Assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal ought to have dismissed the appeal filed by the Revenue in the instant case, treating the same as non-maintainable; the legal issue relating to non-issuance of mandatory statutory notice under Section 144, has been decided in favour of the Appellant by the Commissioner of Income Tax (Appeals)-II, Lucknow and the Respondent did not assail such part of the order before the Tribunal? (II) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... first proviso to section 144(1) and without issuing a notice under section 142(1) as required by the second proviso to section 144(1) of the Income Tax Act 1961. 5. CIT(A) decided aforesaid ground in favour of Assessee and held that notice under Section 142(1) of Act, 1961 was mandatory and since no such notice was issued either before initiating proceedings under Section 144 or otherwise, he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice. The grounds raised before Tribunal have been mentioned in the order of Tribunal as under: 1. The CIT(A) ha erred in law and facts on the case in failing to appreciate that the Assessing Officer has rejected the books of account of the assessee after taking into consideration the report of the auditor's obtained u/s 142(2A) of the Income Tax Act and after giving valid reasons for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore Tribunal, assessment made without giving notice under Section 142(1) of Act, 1961, was patently illegal. It could not have been assailed by Revenue before Tribunal in absence of any challenge to this findings of CIT(A) on ground no. 5. Tribunal has erred in law in not considering this aspect of the matter. We, therefore, answer question 1 in favour of Assessee and against Revenue and since on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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