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TMI Blog2022 (11) TMI 615X X X X Extracts X X X X X X X X Extracts X X X X ..... (1) of the Act and completed assessment u/s. 143(3) r.w.s. 153C of the Act, even though he cannot issue notice u/s. 153C for the impugned assessment year. Therefore, we are of the considered view that, in absence of notice u/s. 153C assessment framed by the AO u/s. 143(3) r.w.s. 153C of the Act dated 29.12.2017 is void and ab-initio and liable to be quashed. Thus, we quash the assessment order passed by the AO u/s. 143(3) r.w.s. 153C - Appeal filed by the assessee is allowed. - ITA No. 250/Chny/2020 - - - Dated:- 14-10-2022 - SHRI V. DURGA RAO , JUDICIAL MEMBER AND SHRI G. MANJUNATHA , ACCOUNTANT MEMBER Appellant by : Shri. K. Ravi, Advocate Respondent by : Shri. T.M. Sugunthamala, Addl. CIT ORDER PER G. MANJUNATH ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for all proceedings before Courts and Tribunals and thus, considering facts and circumstances of the case and also in the interest of natural justice, we condone delay in filing appeal filed by the assessee. 5. The assessee has raised following grounds of appeal: 1. The order of the Commissioner of Income-tax (appeals)- 19, is contrary to law, facts and circumstances of the case. 2. The Commissioner of Income tax (Appeals) erred in not dealing specifically with the quantum of gold and jewellery found at the time of search. This led to the Assessing Officer not being certain about the issues allowed by the CIT(Appeals). 3. The Commissioner of Income tax (Appeals) erred in confirming the addition of Rs. 1,91,380/- as unex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aw. He, further submitted that the assessment year in question pertains to the year of search and thus, the question of issue of notice u/s. 153C does not arise and thus, once there is no notice u/s. 153C, the assessment framed u/s. 143(3) r.w.s. 153C is void and ab-initio. 8. The Ld. DR on the other hand had fairly agreed that there is no notice u/s. 153C of the Act was issued for the impugned assessment year. However, she further submitted that since the assessment year in question pertains to the year of search, the AO has rightly issued notice u/s. 142(1) of the Act and he completed the assessment. Therefore, merely for the reason that it was stated in the assessment order that assessment was completed u/s. 143(3) r.w.s. 153C does no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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