2021 (8) TMI 1430

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....Under Section 254(1) of Income-tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of Learned Commissioner of Income Tax (Appeals)-I, hereinafter called as "ld.CIT(A)" Raipur, dated 30.11.2015 for the A.Y. 2009-10. 2. Brief facts of the case are that assessee is an individual, engaged in business of trading of liquor. For A.Y. 2009-10, as....

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....khs, other expenses of Rs. 1.65 lakhs and addition of Rs. 40.03 lakhs by estimating gross profit @5% and thereby added the difference of gross profit declared by the assessee and the gross profit determined by the AO. Aggrieved by the order of the AO for reopening as well as various additions, the assessee filed appeal before the ld. CIT(A). 3. Before the ld. CIT(A) the assessee besides challen....

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.... 5. We have heard the submissions of ld. Authorised Representative (AR) of the assessee and the ld. Departmental Representative (DR) of the Revenue. The ld. AR of the assessee submits that no notice under section 143(2) was issued to the assessee. In absence of notice under section 143(2), the assessment order is invalid and bad in law. The ld.AR of the assessee submits that assessee has objecte....

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....re the ld.CIT(A) that no notice under section 143(2) was issued before finalizing the assessment order under section 147. We find that the assessee is hesitated this issue before ld CIT(A) as well that in absence of notice under section 143(2) the assessment is invalid. It is an admitted position under the law that assessment order passed without issuing notice under section 143(2) is invalid. The....