Tax Assessment Invalidated Due to Procedural Error; Assessee Denied Response Opportunity Before Additional Tax Imposed.

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....The assessment u/s 143(1) was invalid as the procedure laid down u/s 144B was not followed. The case was selected for regular assessment, but the assessee was not given an opportunity before making the addition. The revenue argued that the intimation order does not merge with the regular assessment when the Assessing Officer taxes the taxable income based on the intimation order u/s 143(1). However, it is well-settled law that an assessee cannot be taxed on an amount not legally imposable. The intimation u/s 143(1) was passed after selecting the case for regular assessment without giving the assessee an opportunity. The regular assessment u/s 143(3) was also passed within three months of the intimation order u/s 143(1). As per the Second Pr.........