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TMI Blog2021 (12) TMI 1185X X X X Extracts X X X X X X X X Extracts X X X X ..... which, assessment has been framed u/s 143(3) of the Act, but, the assessment has not been framed u/s 153A. Therefore, even if notice issued u/s 143(2) is time barred or not issued at all or notice u/s 143(2) is invalid in the eye of law, the assessment framed u/s 143(3) will not survive. As in the present case, assessment has been framed u/s 143(3), therefore, as per the statute notice u/s 143(2) is mandatory to be issued by the jurisdictional AO, which is absent in this case. Therefore, non-issuance of a valid notice u/s 143(2) of the Act, the entire assessment framed by the AO is void-ab-initio. - Decided in favour of assessee. - ITA No. 114/Hyd/2020 - - - Dated:- 15-11-2021 - SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0/- by making an addition of ₹ 4,80,080/- as undisclosed income of the assessee towards license fee received in respect of flat owned by the assessee at Mumbai and ₹ 1,21,19,700/- towards unexplained cash by observing as under: A search and seizure operation u/s 132 the I.T. Act, 1961 was carried out in the case . MBS Jewellers Pvt Ltd., and its group of cases on 11.03.2010. A search was carried out at the residence of Shri Anurag Gupta. It being a search year, notice. u/s.142(1) was issued. to the assessee on 26/10/2010. In response to the notices issued, the assessee flied returned on 07/12/2011 for the AY 2010-11 declaring income of ₹ 1,75,660/ .... 2, Notice u/s.143(2) and 142(1) of the Act, 1961 and questio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... grieved by the order of AO, the assessee preferred an appeal before the CIT(A) and the CIT(A) deleted the addition of ₹ 4,80,000/- on account of license while confirmed the addition of ₹ 1,21,79,700/- towards unexplained cash. 4. Aggrieved by the order of CIT(A), the assessee is in appeal before the ITAT. 5. As regards the ground Nos. 2 (a) to (e) regarding non issue of the notice u/s 143(2) of the Act for the impugned AY, the ld. AR of the assessee reiterated the submissions as made before the CIT(A) and submitted that the entire assessment proceedings were completed without issuing the notice uls 143(2) of the Act. As the same is a statutory notice for scrutinizing any return of income and non issue of notice u/s 143(2) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... u/s 143(2) with the assessment order, the issue of notice is time barred. This is a search year, in which, assessment has been framed u/s 143(3) of the Act, but, the assessment has not been framed u/s 153A. Therefore, even if notice issued u/s 143(2) is time barred or not issued at all or notice u/s 143(2) is invalid in the eye of law, the assessment framed u/s 143(3) will not survive. As held by the Hon ble High Court of Madras in the case of B. Kubendran Vs. DCIT, [2021] 126 Taxmann.com 107 (Madras.), notice u/s 143(2) is not required to be issued in the cases where assessments framed u/s 153A, but, in the present case, assessment has been framed u/s 143(3), therefore, as per the statute notice u/s 143(2) is mandatory to be issued by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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