2021 (8) TMI 1430

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..... ue before CIT(A) as well that in absence of notice u/s 143(2) the assessment is invalid. It is an admitted position under the law that assessment order passed without issuing notice u/s 143(2) is invalid. Therefore, subsequent assessment proceedings and the subsequent addition made therein is void ab-initio. We have accepted the preliminary contention of the submission of assessee. The assessment .....

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..... khs. The case of the assessee was reopened under section 147. A notice under section 148 was issued on 10/12/2012 and 14/12/2012. The assessment was reopened on recording reasons that assessee in its profit and loss account has shown purchase of Rs. 5.5 Crores, but as per details of TDS certificates, purchases were of Rs. 6.9 Crores. On service of notice under section 148, the assessee demanded re .....

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..... notice under section 143(2) was issued and the assessment order is null and void. The ld. CIT(A) recorded his finding at page No.6 of his order wherein it is recorded that the objection of the assessee is misplaced and that no notice under section 143(2) is to be issued in case of reopening. The ld.CIT(A) also upheld the various additions. Further aggrieved, the assessee has filed the present app .....

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..... er, ld. CIT(A) rejected the ground of appeal. The ld.AR of the assessee submits that non-issuance of notice under section 143(2) issued is a jurisdictional issue and it cannot be cured and the assessment order is liable to be quashed. 6. On the other hand, ld. DR for the revenue submits that assessee was very well aware about assessment proceedings. On our specific query whether notice under sect .....

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..... ab-initio. Considering the fact that we have accepted the preliminary contention of the submission of ld.AR of the assessee. The assessment order is passed without issuing notice under section 143(2), therefore discussion on other grounds of appeal have academic. In the result, appeal of the assessee is allowed. Order pronounced on 12-08-2021 by placing result on notice board.
Case laws, Dec .....

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