2022 (12) TMI 1514

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..... ) - whether the notice required to be issued under Section 143(2) was issued? - HELD THAT:- Tribunal has referred to a remand report submitted by the Assessing Officer wherein the Department could not controvert the contention made by the assessee that no notice under Section 143(2) of the Act was issued by the Deputy Commissioner of Income Tax, Circle-13(1), Kolkata who completed the assessment. .....

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..... 9 for the assessment year 2012-13. The revenue has suggested the following substantial questions of law for consideration: (i) Whether the Learned Income Tax Appellate Tribunal has committed substantial error in law in overturning the decision of CIT(A) who upheld the order of Assessing Officer, by relying on an administrative instruction no.1/2011 of CBDT and treating the order of assessment as b .....

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..... ned Advocates for the respondent/assessee. The short question involved in the instant case is whether the notice required to be issued under Section 143(2) was issued. The Tribunal has referred to a remand report submitted by the Assessing Officer wherein the Department could not controvert the contention made by the assessee that no notice under Section 143(2) of the Act was issued by the Deputy .....

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