TaxTMI 
TaxTMI 
2014 (11) TMI 934
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....e present tax case appeal, at the instance of the assessee, raises the following substantial questions of law for consideration:- ''(1) Whether on the facts and in the circumstances of the case, the Tribunal was right in holding that the assessment is valid even though no notice under Section 143(2) was issued, contrary to the decision of the Apex Court in the case of CIT v. Hotel Bluemoo....
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.... against the order of the assessing officer on the ground that no notice was issued under Section 143(2), the Commissioner of Income Tax (Appeals) held in favour of the assessee. On a challenge to the said order by the department before the Tribunal, placing reliance upon the decision of this Court in M/s Areva T & D India Ltd., v. Assistant Commissioner of Income Tax, (2007) 294 ITR 0233, the Tri....
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....oner of Income Tax, (2007) 294 ITR 0233, remanded the matter to the assessing officer, against which the appellant has filed the present appeal. 3. Heard the learned counsel for the parties. 4. The question that arises for consideration is whether the proceedings of the department for the purpose of assessment under Section 143(3) would be justified without the issuance of the mandatory notice u....