2022 (12) TMI 210

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....ant : Shri S. N. Agrawal, A.R. For the Respondent : Shri Ashish Porwal, Sr.D.R. ORDER PER Ms. MADHUMITA ROY - JM: The instant appeal and Cross Objection filed by the Revenue and assessee are directed against the order dated 07.09.2020 passed by the Ld. Commissioner of Income Tax (Appeals)-1, Bhopal (in short 'CIT(A)' ), arising out of the order dated 29.12.2016 passed by the DCIT-5(1),....

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.....09.2016 and the same served upon the assessee on 28.11.2016 whereupon the assessee filed objection challenging the issuane of service of the notices upon the assessee on 28.11.2016 before the Ld.AO, but, without any result. This objection was further raised before the Ld.CIT(A) and a remand report dated 09.01.2018 was called for which is appearing at page No.198 of the paper book filed by before ....

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....w of the contents of the said notice dated 01.09.2016 issued under Section 143(2) of the Act. The Ld. DR also failed to controvert the submission made by the Ld.AR. In this connection, under these circumstances, the Ld.AR prayed for quashing of the order passed by the authorities below. He has also prayed for relying upon the judgment passed by the Hon'ble Delhi High Court in case of Alpine Electr....

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....ce, there is admittedly a violation of mandatory provision, the assessment order passed was found to be illegal and liable to be set aside. In that view of the matter, respectfully relying upon the same, we find that the issuance of notice and the service of the same is beyond time as prescribed under the statutory provision and the proceeding, therefore, itself became void-ab-initio and hence qua....