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TMI Blog2022 (12) TMI 210X X X X Extracts X X X X X X X X Extracts X X X X ..... of Alpine Electronics Asia Pvt. Ltd [ 2012 (1) TMI 100 - DELHI HIGH COURT] Ld. AR wherein it has been held that the service of notice u/s 143(2) within the statutory time limit is mandatory one and not a procedural requirement. Since, there is admittedly a violation of mandatory provision, the assessment order passed was found to be illegal and liable to be set aside. In that view of the matte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CIT(A) ), arising out of the order dated 29.12.2016 passed by the DCIT-5(1), Bhopal under section 143(3) of the Income Tax Act, 1961 (hereinafter referred as to the Act ) for Assessment Year 2014-15. 2. Since, the Cross Objection involves the maintainability point, we would like to address the same first. 3. At the very threshold of the matter, the Ld. Counsel appearing for the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... called for which is appearing at page No.198 of the paper book filed by before us. However, the said ground raised by the assessee was found to be not acceptable, hence, rejected. 4. It was further contended by the Ld.AR that the proof of service of notice under Section 143(2) of the Act was not provided to the assesse in spite of repeated request made to the authorities below. In this connecti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the judgment passed by the Hon ble Delhi High Court in case of Alpine Electronics Asia Pvt. Ltd. vs Director General Of Income Tax Ors. in Writ Petition (CIVIL) No. 7932/2010 Hon ble Karnataka High Court in case of M/s. Pai Vinod vs. DCIT(Inv.) reported in (2013) 353 ITR 622 (Kar.) 5. We have heard the Ld. Counsel appearing for parties. We have also considered the relevant materials and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ision and the proceeding, therefore, itself became void-ab-initio and hence quashed. 6. In the result, Cross Objection filed by the assessee is allowed. 7. Since, Cross Objection is allowed, the appeal preferred by the Revenue became infructuous and thus dismissed. 8. In the combined result, assessee s Cross Objection is allowed whereas Revenue s appeal is dismissed as infructuous. Thi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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