2018 (5) TMI 2030

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....RDER Vijay Pal Rao, This appeal by the assessee is directed against the order dated 11.01.2017 of CIT (A), Ajmer for the assessment year 2007-08. The assessee has raised the following grounds:- "1. Under the facts and circumstances of the case the Learned CIT(A) has erred in passing the order ex-parte without serving the notice to the assessee. 2. Under the facts and circum....

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....arned CIT(A) has erred in upholding the action of the Learned Assessing officer in completing the assessment u/s 147/143(3) of the income Tax Act, 1961 without issuing notice u/s 143(2) of the Income Tax Act, 1961 before completion the assessment." 3. We have heard the ld. AR as well as the ld. DR on admission of additional ground and considered the relevant material on record. There is no disp....

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.... has submitted that the assessment order in question has been passed by the AO without issuing notice U/s 143(2) and therefore, the impugned assessment is not sustainable in law when the AO has proceeded to pass the order without issuing the mandatory notice U/s 143(2) of the Act. The ld. AR of the assessee has relied upon the decision of Hon'ble Supreme Court in case of ACIT vs. Hotel Blue Mo....

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....as well as careful perusal of record we note that the Assessing Officer has not stated either in the assessment order or in the order sheets of the assessment proceedings that any notice U/s 143(2) of the Act was issued to the assessee. Even the assessment record produced before us by the ld. DR does not contain any notice issued U/s 143(2) of the Act. Thus, it is clear that there is no notice U/s....