TaxTMI 
TaxTMI 
2020 (10) TMI 714
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....the Act') for Assessment Year 2010- 11. 2. The challenges of the petitioner is against the validity of the order passed under Section 143(3) r.w.s. 147 of the Act in the absence of the issuance of the notice under Section 143(2) of the Act by the authorities below. 3. At the time of the hearing of the instant appeal the Ld. Senior Counsel appearing for the assessee submitted before us that the notice under Section 143(2) has never been issued by the authorities below. When this particular fact was brought to the notice of the Ld. CIT(A) the appellant was directed to file an affidavit to that effect. It is the further case of the appellant that the entire records as supplied under the application by virtue of the RTI Act, 2005 do not show ....
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....ntire set of records which was supplied to the appellant upon disposing of the application under RTI Act, 2005 under Section 7(1) of the said Act which do not show any such issuance of notice under Section 143(2) of the Act. It is pertinent to mention that the entire files/records were supplied as applied for under this RTI Act, 2005 by the appellant and therefore, there should not have been any probability of having any other separate pages got misplaced during transit as claimed by the Ld. CIT(A). We have also taken note of the submissions and perused the letter dated 31.07.2020 supplied by the Ld. AO which clarifies that no such notice under Section 143(2) is found to have been served upon the assessee. Further that the Ld. AO mentioned ....
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....he relevant portion of said judgment is as follows:- "8. The apex court in the case of Asstt. CIT v. Hotel Blue Moon [2010] 321 ITR 362/188 Taxman 113 has considered the very issue. The apex court held that the Assessing Officer has to necessarily follow the provisions of section 142 and subsections (2) and (3) of section 143. It did not accept the submission of the Revenue that the requirement of the notice under section 143 can be dispensed with and the same is mere procedural irregularity. In the words of the apex court, it is held as under (page 370): "The case of the Revenue is that the expression 'so far as may be apply' indicates that it is not expected to follow the provisions of section 142, subsections (2) and (3) of section ....