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TMI Blog2020 (2) TMI 1691X X X X Extracts X X X X X X X X Extracts X X X X ..... asis, the notice is not tenable in law and therefore impugned proceedings need to be quashed. See Silver Line [ 2015 (11) TMI 809 - DELHI HIGH COURT] as held Section 292BB of the Act is a rule of evidence and it has nothing to with the mandatory requirement of giving a notice and especially a notice u/s 143(2) of the Act which is a notice giving jurisdiction to the AO to frame an assessment. Decided in favour of assessee. - ITA No. 672/Del/2019 - - - Dated:- 13-2-2020 - SHRI H.S. SIDHU, JUDICIAL MEMBER For the Assessee : Sh. Suresh Kumar Gupta, CA For the Department : Ms. Parul Singh, Sr. DR. ORDER This appeal filed by the assessee is directed against the order passed by the Ld. CIT(A)-34, New Delhi on 21.12.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r law, as evident from the fact that the return of income has been filed in response to notice u/s. 148 of the Act on 05.10.2015. The notice u/s. 143(2) of the Act was issued on the same very date i.e. on 05.10.2015 which shows that the AO has not applied his mind before issuance of notice u/s. 143(2) of the Act. Therefore, assuming jurisdiction to frame reassessment on this basis, the notice is not tenable in the eyes of law and therefore, he requested that the impugned assessment proceedings may be quashed. For the sake of convenience, the additional ground taken by the assessee is reproduced as under:- On the facts and circumstances of the case and also in law, the impugned reassessment order passed by the Ld. AO u/s. 147/143(3) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the Paper Book filed by the assessee. I am agree with the contention made by the Ld. Counsel for the assessee that the aforesaid additional ground may be admitted in view of the Hon ble Supreme Court of India decision in the case of NTPC vs. CIT 229 ITR 383 (SC) and Jute Corporation of India Ltd. vs. CIT 187 ITR 688 (SC), being legal ground and its adjudication does not require any fresh investigation into facts apart from looking into the material already on record. Therefore, the additional ground as reproduced in para 3 of this order, as aforesaid, is admitted and is being adjudicated. 5.1 I have perused the page no. 106-107 of the Paper Book and after perusing the order sheet dated 05.10.2015, I am of the considered view that the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ferred to its earlier decision in ITA No. 5789 of 2015 and connected matters page 10 of 15 of Income tax vs. Mukesh Kumar Agrawal (2012) 345 ITR 29 (All.) and pointed out that Section 292BB of the Act was a rule of evidence which validated service of notice in certain circumstances. It introduces a deeming fiction that once the Assessee appears in any proceeding or has cooperated in any enquiry relating to assessment or reassessment it shall be deemed that any notice under any provision of the Act that is required to be served has been duly served upon him in accordance with the provisions of the Act and the Assessee in those circumstances would be precluded from objecting that a notice was required to be served upon him under the Act was n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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