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TMI Blog2022 (3) TMI 1247X X X X Extracts X X X X X X X X Extracts X X X X ..... appeared and cooperated in the assessment proceedings and had not raised any objection about non-service of notice under Section 143(2) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') during the entire assessment proceedings and therefore, the assessee was precluded from taking any objection that the notice was not issued in time in accordance with Section 292BB of the Act. 3. Learned counsel for the appellant states that the Tribunal has erred in ignoring Section 124(3) of the Act which mandates that issue regarding jurisdiction of Assessing Officer cannot be challenged after one month from issuance of notice under Section 143(2) of the Act or after completion of assessment proceedings, whichever is earlier. 4. He also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (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 assessment or reassessment." 6. This Court is in agreement with the Tribunal that Section 292BB does not give the power to condone the failure or delay in issuing the statutory notice required to be issued under Section 143(2) of the Act. Section 292BB deals with failure of service of notice and not with regard to failure to issue notice. [See: CIT vs. Rajeev Sharma, [2011] 336 ITR 678 (All.HC), CIT vs. Ponorama Builders (P.) Ltd., [2014] 224 Taxman 203 (Gujarat)(MAG.) and CIT vs. Salarpur Col ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essment." 8. Therefore, on the basis of admitted fact that notice under Section 143(2) of the Act was not issued within the period of six months prescribed for the purpose, jurisdiction assumed by the Assessing Officer under Section 143(3) of the Act was assumed erroneously. 9. Further, it is settled law that the issue of jurisdiction goes to the roots of the cause and such an issue can be raised at any belated stage of the proceeding including appeal. (See: Kanwar Singh Saini vs High Court of Delhi, (2012) 4 SCC 307 and M/s Mavany Brothers vs. CIT, 2015 SCC Online Bom 1686. 10. Consequently, this Court is of the view that no substantial question of law arises for consideration in the present appeal. Accordingly, the present appeal is di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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