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TMI Blog2017 (8) TMI 724X X X X Extracts X X X X X X X X Extracts X X X X ..... re E notice posting the case, and Annexure I notice, show that the assessee was put on notice the inadmissibility of the reduction from the total income made by it and the assessee by its Annexure C objections, F reply and the reply filed by it to Annexure I notice had justified the deduction made by it. Further before Annexure K assessment order was passed, the assessee was afforded an opportunity of hearing also. Evidently, therefore, the assessee had ample notice of the case it had to answer and the assessee availed of those opportunities by answering the case against it. In such a situation, we are not prepared to think that there was absence of notice under Section 143(2) or that any prejudice was caused to the assessee in defending th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the Tribunal and the appeal was dismissed as per Annexure O order. It is in these circumstances, the assessee has filed this appeal before this court. 3. In this appeal, although various questions of law have been framed for the consideration of this court, arguments of both sides revolved around the question whether, on the facts and circumstances of the case, the assessment completed without issuing notice under Section 143(2) is non est . To substantiate this contention, reference is made to the judgment of the Apex Court in Assistant CIT v. Hotel Blue Moon [2010] 321 ITR 362 (SC) and the judgment of this court in Travancore Diagnostics (P) Limited v. Assistant Commissioner of Income Tax [2016 (4) KLT 350] . 4. We heard ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 007 be treated as its return under Section 148. 7. Subsequently, Assessing Officer again issued Annexure E notice explaining the irregularity of deduction of ₹ 81,47,859/- to which the assessee filed Annexure F reply dated 9.7.2008, once again justifying deduction from the total income. While matters stood thus, the assessee filed an application under Section 144 A of the Act to the Additional Commissioner of Income Tax seeking directions for the guidance of the Assessing Officer to complete the assessment. Accordingly, the Additional Commissioner issued Annexure G directions under Section 144 A of the Act, upholding the view of the Assessing Officer and directing that Minimum Alternative Tax under Section 115 JB may be recomputed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment. This Section, inter alia, provide that before making an assessment, reassessment or recomputation under Section 147, the Assessing Officer shall serve on the assessee a notice requiring him to furnish a return of his income which is assessable under the Act during the previous year corresponding to the relevant assessment year and that the provisions of the Act shall so far as may be applied accordingly as if such a return where such a return required to be furnished under Section 139. In the context of the assessment under Section 147 courts have taken the view that notice under Section 147(2) is required to be issued to the assessee. See in this connection, the judgment of the Delhi High Court in Alphine Electronics Asia PTE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d reply in this nature is furnished only after issuing a notice under section 143(2) of the act. In any case, we find that after the assessee filed annexure A I reply, no further notice is required, because reply was already filed by the appellant. The procedure under Section 143(2) of the Act is to ensure that an adverse order is issued only after proper opportunity is given to the assessee. In this case, it is conceded that the assessee got opportunity to file reply and detailed reply was in fact filed and the reassessment notice and the final order were also issued within the time limit prescribed under the Act. 12. From the above, it is obvious that the procedure under Section 143(2) is intended to ensure that an adverse order is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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