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TMI Blog2023 (12) TMI 1414X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1961 (hereinafter referred to as „the Act‟) dated 24.03.2015 by the Dy. CIT, Circle-Haridwar (hereinafter referred to as „ld. AO‟). 2. The assessee has raised the following grounds of appeal:- "1. That the order passed by the Ld. Authorities below are against the law and on fact of the case. 2. That Ld. Authorities below are not justified in passing and confirming the order U/s 143(3)/144 of the I.T. Act 1961 without considering the facts on record. 3. That the Ld. Authorities below are not justified in rejecting the claim of deduction u/s 80IC of the L.T. Act 1961 of Rs. 2,82,25,584/- and the confirming the same while the appellant has complied with all the conditions of section 80IC of the I.T. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the same is liable to be quashed." 2. On the facts and circumstances of the case, in the absence of issue of the statutory valid notice u/s. 143 (2) by the ITO, and no notice u/s 143(2) has been issued by the Jurisdictional Dy. Commissioner make the entire proceedings and passing of the assessment order is unwarranted and illegal." 4. Since the additional grounds raised by the assessee are legal issues and they go to the root of the matter and facts relevant for adjudication of those grounds are already on record, we are inclined to admit those additional grounds. We deem it fit to address the additional grounds first. 5. We have heard the rival submissions and perused the materials available on record. The assessee is a partn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... age 13 of the paper book filed by the assessee. Later the ld. ITO on realizing the fact that he does not possess jurisdiction over the assessee and in line with the CBDT Instruction dated 31.1.2011 referred supra, transferred the case of the assessee together with few other assessees to ACIT, Circle Haridwar, by way of letter dated 12.09.2013. The evidence to this effect is enclosed at page 14 of the paper book. Thereafter the ld. DCIT started the scrutiny assessment proceedings on the assessee by issuing notice u/s 142(1) of the Act calling for various details from the assessee. 6. From the above, it is evident that as per the CBDT Instruction 1/2011 dated 31.01.2011, the moment the return of income has been filed by the assessee disclosi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion not taken by the assessee during assessment proceedings. Section 292BB of the Act does not save the defect of non-issue of valid notice u/s 143(2) of the Act by the jurisdictional officer. Hence, in the absence of valid and legal notice issued by the jurisdictional officer, the assessment framed on the assessee requires to be quashed. This view of ours is further fortified by the following decisions:- a) Decision of the Hon'ble Punjab and Haryana High court in the case of CIT v. Cebon India Ltd reported in 347 ITR 583 (P&H). b) Decision of the Hon'ble Allahabad High Court in the case of CIT Vs. Greater Noida Industrial Development Authority reported in 347 ITR 14 (All). c) Decision of the Hon'ble Madras High Court in the case o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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