2015 (8) TMI 601

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....as erred in law and on facts in holding the assessment order void ab initio for failure to issue notice under section 143(2) of Income Tax Act, 1961 within stipulated time whereas it was beyond control of the AO to issue such notice within such time when case was centralized and transferred to him. 3. In the facts and circumstances of the case, Ld. CIT (A) has erred in law and on facts in holding the assessment order void ab initio for failure to issue notice under section 143(2) of Income Tax Act, 1961 within stipulated time whereas the assessee did not object to the assessment proceedings and did not raise this ground before Learned CIT (A) until 11.02.2010 and therefore, such defect is curable by invoking provisions of section 292 BB of....

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.... issued within stipulated prescribed limits whereas the assessee did not object during the assessment proceedings and did not raise this ground before the CIT(A) until 10.02.2010 and, therefore, such defect was curable by invoking provisions of section 292BB of the Act. 4. Ld. DR further contended that the CIT (A) also erred in law and on facts in holding the assessment order void ab initio on account of procedural irregularity which was removed once and the case was remanded by ld. CIT (A) to the AO. Ld. DR vehemently contended that since the AO allowed the opportunity to produce or cause to be produced evidence in support of particulars shown in the return of income within the meaning of section 143(2) of the Act during assessment procee....

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....the said judgment the Hon'ble Supreme Court observed that omission on the part of the assessing authority to issue notice u/s 143(2) cannot be procedural irregularity and the same is not curable and therefore the requirement of notice under section 143(2) cannot be dispensed with. The court further observed "even for purposes of chapter XIVB of the Act for determination of undisclosed income for a block period under the provisions of section 158BC, the provision of section 142 and sub section 2 and 3 of section 143 are applicable and no assessment could be made without issuing notice u/s 143(2) of the Act. In view of the above judgment of the Hon'ble Supreme Court the contention of the AO in the remand report that the non issue of n....