Tribunal emphasizes notice requirement for assessment validity.

The Tribunal ruled in favor of the appellant, emphasizing the mandatory requirement of issuing a notice under section 143(2) before completing an assessment under section 143(3). The failure to issue such notice rendered the assessment invalid, leading to the quashing of the assessment order.

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Issues involved:
Validity of assessment order under section 143(3) read with section 147 despite no notice under section 143(2) issued.

Analysis:

Issue 1: Validity of assessment order without notice under section 143(2)
The appeal concerned the validity of the assessment order by the Commissioner of Income Tax (Appeals) despite no notice under section 143(2) of the Income Tax Act being issued. The appellant contended that the assessment order was invalid due to the absence of the said notice. The CIT(A) held that since no valid return of income was filed by the appellant under section 148 of the Act, the requirement for a notice under section 143(2) did not arise. The CIT(A) referred to previous tribunal decisions to support this stance. However, the Tribunal noted that the absence of a notice under section 143(2) is a mandatory jurisdictional issue. Citing the decision of the Hon'ble Supreme Court in a relevant case, the Tribunal concluded that the failure to issue the mandatory notice rendered the assessment invalid. Consequently, the Tribunal quashed the assessment order and allowed the appeal of the assessee.

In conclusion, the Tribunal ruled in favor of the appellant, emphasizing the mandatory requirement of issuing a notice under section 143(2) before completing an assessment under section 143(3). The failure to issue such notice rendered the assessment invalid, leading to the quashing of the assessment order.

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