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TMI Blog2022 (7) TMI 1405X X X X Extracts X X X X X X X X Extracts X X X X ..... e that the AO would get jurisdiction over the return of income filed by the assessee only upon service of notice u/s 143(2) meaning thereby, the AO could not scrutinize the return of income without issuing notice u/s 143(2) in accordance with law. We find support for this legal proposition from the decision rendered by Hon'ble Supreme Court in the case of ACIT Vs. Hotel Blue Moon [ 2010 (2) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is aggrieved by the decision of learned CIT(A) in confirming the addition of Rs. 3,49,600/- being alleged on-money payment on purchase of a flat. 2. The appeal is barred by limitation by 94 days. The assessee has filed a petition requesting the Bench to condone the delay. It is stated that the assessee got injured in a bike accident resulting in fractures in neck, hand and spine and the same ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AO, the Bench had directed the Ld. DR to produce assessment record and report on service of above stated notice. 5. The Learned DR submitted that the assessment record has reached her and on examination of the same, she does not find any proof for service of the notice under section 143(2) of the Act. 6. I have heard the parties on this legal issue. I am informed that the assessment record d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... well as Assessing Officer. 7. However, I give liberty to the Revenue to seek recall of this order in accordance with law, if it is found subsequently that there was proper service of notice u/s 143(2) of the Act. 8. Since I have quashed the orders of lower authorities on this legal issue, all other issues urged before the Tribunal do not require adjudication. 9. In the result, appeal file ..... X X X X Extracts X X X X X X X X Extracts X X X X
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