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TMI Blog2019 (5) TMI 1557X X X X Extracts X X X X X X X X Extracts X X X X ..... of notice. The relevant factor is the date of service of Notice and the same if to be considered in accordance with the e-Portal maintained by the Department, an exception has to be taken with the order impugned herein. In such circumstances, Section 292BB would not attract and the arguments of the learned counsel for the revenue deserves to be negated. It is well settled legal principle that omission on the part of the Assessing Authority to issue proper notice under Section 143(2) of the Act cannot be a procedural irregularity and the same is not curable, which is referred in Hotel Blue Moon s case [ 2010 (2) TMI 1 - SUPREME COURT] . The flaw found in the notice issued u/s 143(2) goes to the root of the matter and the same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proviso to Section 143(2) of the Act. Learned counsel referring to the judgment of the Hon ble Apex Court in the case of Assistant Commissioner of Income Tax and another vs- Hotel Blue Moon reported in (2010) 3 SCC 259 submitted that omission on the part of the Assessing Authority to issue Notice under Section 143(2) of the Act within the time prescribed, cannot be a procedural irregularity and the same is not curable. Therefore, requirement of Notice under Section 143(2) of the Act cannot be dispensed with. 4. Learned counsel appearing for the Revenue would submit that the Notice dated 24.08.2017 was dispatched to the address of the assessee and the copy of the speed post acknowledgment has been placed on record for having di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in time in accordance with the provisions of this Act and such assessee shall be precluded from taking any objection in any proceeding or inquiry under this Act that the notice was- (a) not served upon him; or (b) not served upon him in time; or (c) served upon him in an improper manner: Provided that nothing contained in this section shall apply where the assessee has raised such objection before the completion of such assessement or reassessment. 8. Notice under Section 143(2) of the Act dated 24.08.2017 is served on 19.12.2017 as per e-Filing Anywhere Anytime, Income Tax Department, Government of India portal (Annexure-D). Copy of the said document which is placed on record cannot be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce of notice. The relevant factor is the date of service of Notice and the same if to be considered in accordance with the e-Portal maintained by the Department, an exception has to be taken with the order impugned herein. In such circumstances, Section 292BB would not attract and the arguments of the learned counsel for the revenue deserves to be negated. 10. Further, it is well settled legal principle that omission on the part of the Assessing Authority to issue proper notice under Section 143(2) of the Act cannot be a procedural irregularity and the same is not curable, which is referred in Hotel Blue Moon s case (supra). The flaw found in the notice issued under Section 143(2) of the Act goes to the root of the ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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