2018 (7) TMI 1913

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..... tice under Section 143(2) is mandatory before making assessment u/s 143(2). Admittedly no notice under Section 143(2) has been issued. Therefore, the substantial question of law for all the three assessment years stands concluded in favour of the assesseee - INCOME TAX APPEAL NO. 730 OF 2007 ALONG WITH INCOME TAX APPEAL NO. 731 OF 2007 ALONG WITH INCOME TAX APPEAL NO. 732 OF 2007 - - - Dated:- 30 .....

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..... ed service. Mr. Mody, Learned Counsel for the appellant, points out that the issue raised herein stands concluded in favour of the appellant-assessee by the decision of the Supreme Court in ACIT v. Hotel Blue Moon, 321 ITR 362 (SC). 3. The Apex Court in Hotel Blue Moon (supra) holds that the issuance of notice under Section 143(2) of the Act is mandatory before making assessment under Section 1 .....

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