2017 (5) TMI 1804

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....er N. K. Saini, AM: This is an appeal by the assessee against the order dated 31.03.2013 of ld. CIT(A), Meerut. 2. Following grounds have been raised in this appeal: "1. That in this case the Ld. A.O. had proceeded with the assessment proceedings without serving the notice u/s 143(2) of the Income Tax Act on the appellant. 2. That the Ld. CIT (A) erred in law and on facts i....

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....consistent with the factual and legal position of the case. 6. That without prejudice to ground No.5 the Ld. CIT (A) erred in law and on facts in not annulling the assessment as a whole for lack of service of notice u/s 143(2) on appellant as mentioned in grounds No. 1, 2, 3, & 4 above." 3. Vide Ground Nos. 1 to 4 and 6, the grievance of the assessee relates to the jurisdiction of the ....

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....n by the ld. CIT(A) on this issue, which is evident from para 5 of the impugned order which read as under: "5. It is noted that during the appeal proceedings, an additional ground of appeal was sought to be raised. It was that the notice u/s 143(2) of the IT Act was never served upon the appellant and as much, the assessment proceedings and the assessment made were not valid in law. Thoug....