2014 (5) TMI 279

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.... P. Khaitan ORDER The Court : The subject matter of challenge in this appeal is a judgment and order dated 12th April, 2013 by which the learned Tribunal dismissed the appeal preferred by the revenue agreeing with the views expressed by the CIT (Appeal). The learned Appellate Tribunal appears to have devoted its energy in establishing the essentiality of a notice under section 143(2) of the ....

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....ssued. That may be true and we shall assume it to be true, but the fact remains, whether subsequent appearance of the assessee, before the assessment order was passed, can be said to have the effect of waiving such notice. The object of a notice is to make a party aware of the proceedings, which in this case was under section 143(3). When the party is already aware of the intended proceedings and ....

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....ollowing order" "Sri Miroj Shah and Sri Vishan Khandelwal appeared. They are given copy of reason for issue of notice of 148 of Act". From the aforesaid order passed by the Assessing Officer, it is difficult to infer that the learned Advocates or representatives of the assessee had appeared seeking a copy of the recorded reason. Such copy had already been given to the assessee and he had als....