2014 (12) TMI 930

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.... Deepak Kumar Singh, Pankaj Agarwal ORDER We have heard Sri R.K. Upadhyay, learned counsel for the appellant and Sri Rahul Agarwal, the learned counsel for the opposite party. The Appeal was admitted on the following substantial question of law : "Whether on the facts and in the circumstances of the case, the Hon'ble Income Tax Appellate Tribunal has erred in law in holding that th....

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....as not a notice under Section 143 (2) of the Income Tax Act. This, being a finding of fact, cannot be agitated now in these proceedings. In view of the fact that no notice was issued under Section 143 (2) of the Income Tax Act, no assessment order under Section 143 (3) of the Act could have been passed. In the light of the aforesaid, the Tribunal was justified in quashing the assessment proceed....

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....] 284 ITR 257 (Mad), CIT v. Bhan Textiles P. Ltd. [2006] 287 ITR 370 (Delhi), CIT v. Lunar Diamonds Ltd. [2006] 281 ITR 1 (Delhi) and Deputy CIT v. Mahi Valley Hotels and Resorts [2006] 287 ITR 360 (Guj)." The said decision is squarely applicable in the instant case and accordingly the substantial question of law so framed is answered against the appellant and in favour of the assessee. Lear....