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TMI Blog2021 (8) TMI 1430X X X X Extracts X X X X X X X X Extracts X X X X ..... PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of Learned Commissioner of Income Tax (Appeals)-I, hereinafter called as "ld.CIT(A)" Raipur, dated 30.11.2015 for the A.Y. 2009-10. 2. Brief facts of the case are that assessee is an individual, engaged in business of trading of liquor. For A.Y. 2009-10, assessee filed his return of income on 30/09/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dition of Rs. 40.03 lakhs by estimating gross profit @5% and thereby added the difference of gross profit declared by the assessee and the gross profit determined by the AO. Aggrieved by the order of the AO for reopening as well as various additions, the assessee filed appeal before the ld. CIT(A). 3. Before the ld. CIT(A) the assessee besides challenging the validity of reopening and also raised ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed Representative (AR) of the assessee and the ld. Departmental Representative (DR) of the Revenue. The ld. AR of the assessee submits that no notice under section 143(2) was issued to the assessee. In absence of notice under section 143(2), the assessment order is invalid and bad in law. The ld.AR of the assessee submits that assessee has objected for non-issuance of notice under section 143(2) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as issued before finalizing the assessment order under section 147. We find that the assessee is hesitated this issue before ld CIT(A) as well that in absence of notice under section 143(2) the assessment is invalid. It is an admitted position under the law that assessment order passed without issuing notice under section 143(2) is invalid. Therefore, subsequent assessment proceedings and the subs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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