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TMI Blog2020 (9) TMI 965X X X X Extracts X X X X X X X X Extracts X X X X ..... 2020 - Sri J. Sudhakar Reddy, Accountant Member And Sri Aby T. Varkey, Judicial Member Sh. Arvind Agarwal, Adv., appeared on behalf of the Assessee Smt. Ranu Biswas, Addl. JCIT, appeared on behalf of the Revenue ORDER Per J. Sudhakar Reddy, AM: Both these appeals are filed by the assessee directed against separate orders of the Learned Commissioner of Income Tax (Appeals)-2, Kolkata, [hereinafter the CIT(A) ], passed u/s. 250 of the Income Tax Act, 1961 (the Act ), dated 09.07.2018 for the Assessment Years 2009-10 2010-11. 2. In both these appeals the assessee has taken a jurisdictional ground that, a notice u/s 143(2) of the Act was not issued/served on the assessee after filing of a return of income in purs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... O, Ward-3(1), Birbhum order dated 27.11.2019. Reliance was also placed in another judgement of the High Court in the case of Tinplate Company of India Limited vs. DCIT in WP No. 525 of 2017 order dated 06.09.2017. The ld. Counsel for the assessee submitted that he would not be required to argue all other grounds of appeal for both the assessment years, as the issue is covered in his favour and the order of assessment has to be quashed as bad in law. 5. The ld. DR, Smt. Ranu Biswas on the other hand, opposed the contention of the assessee and submitted that this issue of non-service of notice u/s 143(2) of the Act was never raised by the assessee, either before the AO or before the ld. CIT(A) and the assessee has participated in the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in course of reassessment proceedings once a notice is issued under Section 148 of the Act, the assessee is made aware of what part of the income or on what count the assessee's income is perceived to have escaped attention. It is submitted that in such a scenario, the requirement of a notice under Section 143(2) may be somewhat diluted, if not unnecessary. Apart from the fact that such argument cannot be countenanced in the light of the dictum in Hotel Blue Moon, it is evident that an assessment under Section 143(3) of the Act is consequent upon a hearing and the production of evidence on such points on which the Assessing Officer may harbour doubts and are indicated in his notice under Section 143(2) of the Act. Section 143(3) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it would be applicable in all situations; but only in so far as it proclaims to operate. Section 292BB of the Act, read in the context of several provisions of the Act which mandatorily require notices to be issued in divers situations, cannot be said to have dispensed with the issuance of such notices altogether. Section 292BB must be understood to cure any defect in the service of the notice and not authorise the dispensation of a notice when the appropriate interpretation of a provision makes the notice provided for thereunder to be mandatory or indispensable. This is not a case where the assessing officer says that a notice had been issued and there is a contradiction thereof by the assessee. It is evident that the assessee carri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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