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TMI Blog2021 (2) TMI 25X X X X Extracts X X X X X X X X Extracts X X X X ..... d. 4. Briefly the facts of the case are that return of income declaring Rs. 500/- was e-filed by the assessee company on 12.09.2010. The return was processed u/s 143(1) of the IT Act, as such. The AO issued notice u/s 148 on 31.03.2017 after recording the reasons that the assessee company has received accommodation entry from Grace Exim Pvt. Ltd. in a sum of Rs. 4 lakhs. The assessee submitted before AO in its submission dated 19.04.2017, the return filed originally may be considered as return filed in response to notice u/s 148 of the IT Act. The assessee filed detailed reply before AO objecting to the proposed action u/s 148 of the Act as well as addition on merits. The AO, however, made addition of Rs. 4 lakhs u/s 68 of the Act in reass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... firmities in manner of service of notice that section seeks to cure and it is not intended to cure complete absence of notice itself. 7. On the other hand, Ld. DR submitted that since the assessee participated in the reassessment proceedings and never raised the issue of non-issue of notice u/s 143(2) before AO, therefore, provisions of Section 292BB would apply against the assessee and reassessment order has been correctly passed by the AO even for non-issue of notice u/s 143(2) of the Act. 8. I have considered the rival submissions and perused the material on record. Proviso to section 143(2) provides, "provided that no notice under clause (ii) shall be served on the assessee after the expiry of six months from the end of the fina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for section 292BB to apply, the notice must have emanated from the Department and it is only the infirmities in the manner of service of notice that the section seeks to cure and it is not intended to cure complete absence of notice itself. Since the facts on record are clear that no notice u/s 143(2) was ever issued by the Department, the findings rendered by the High Court and the Tribunal and the conclusion arrived at were correct. There is no reason to take a different view in the matter." 9. Considering the above, it is clear that issue is covered by the judgment of Supreme Court in the case of Laxman Das Khandelwal (supra) in favour of the assessee. Thus, all the objections of the Ld. DR are overruled. Since, no notice u/s 143(2) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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