TaxTMI 
TaxTMI 
2022 (4) TMI 711
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....S.S. Godara, JM This Revenue's appeal for AY. 2010-11 arises from the CIT(A)-11, Hyderabad's order dated 10-07-2019 passed in case No. 312/2017-18/CIT(A)-11/Hyd, involving proceedings u/s. 143(3) of the Income Tax Act, 1961 [in short, 'the Act']. Heard both the parties. Case file perused. 2. Coming to the Revenue's sole substantive grievance that the CIT(A) herein has erred i....
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....: "1. The ld. CIT(A) erred both in law and on facts of the case in allowing relief to the assessee. 2. The order of the ld. CIT(A) in deleting the addition made that notice u/s. 143(2) of the Act is not issued is not acceptable in view of the provisions of sub-section (2) of section 153C of the Act. 3. The ld. CIT(A) failed to appreciate the fact that issue and service of notice u/s. 143(2) ....
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.... be' in col.(a) of sub-sec(1) of sec. 153A could not be interpreted that the issue of notice u/s. 143(2) as mandatory in case of assessment u/s. 153A. The use of words 'so far as may be' cannot be stretched to the extent of mandatory issue of notice under sec. 143(2). As is noted, a specific notice was required to be issued under col. (a) of sub-sec. (1) of sec. 153A calling upon the p....
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.... 7. The ld. CIT(A) failed to appreciate the fact that there is no specific provision in the Act regarding the assessments made u/s. 153A to be after issue of notice u/s. 143(2) of the Act. 8. The appellant craves leave to amend or alter any ground or add any other grounds which may be necessary". 4. Learned CIT-DR vehemently reiterated the Revenue's foregoing pleadings that the issuance of ....