2022 (4) TMI 711

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.... P. Murali Mohan Rao, AR ORDER Per 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....

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.... following substantive pleadings in the instant appeal: "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) ....

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.... vs. ITO (2012) 20 Taxmann.com 387 wherein it was held that "The words 'so far as may 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....

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....u/s. 153C of the Act (which is also the relevant provision for this case under consideration). 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 ne....