2021 (7) TMI 1381

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....R D E R Per Shri S.S. Godara, J.M. : This assessee's appeal for Asst. Year 2008-09 arises from the Commissioner of Income Tax (Appeals)-2, Hyderabad's order dt.28.07.2016 passed in case No.0336/2015-16 in proceedings under Section 143(3) of Income Tax Act, 1961 ('the Act'). Heard both the parties. Case file perused. 2. Apart from assessee's sole substantive grievance that both the learned ....

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....deciding the very issue in assessee's favour. 3. The Revenue, on the other hand has filed a detailed paper book running into 60 pages indicating the Assessing Officer i.e. ACIT, Circle 2, Hyderabad had issued 143(2) notice on 17.9.2009 followed by his yet another notice to this effect dt.25.05.2010. It clarifies that once the Assessing Officer had issued his former notice within the specified....

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....vided all the relevant facts are already on record. 5. We next advert to this Revenue's paper book pages 14 & 16 containing the alleged section 143(2) notice(s) dt.25.5.2010 and 17.9.2009; respectively. We find no merit in Revenue's foregoing arguments since the said notices pertained to section 115WE(2) Fringe Benefit Tax "FBT" proceedings (abolished w.e.f. A.Y. 2010-11) than assuming jurisdicti....