2023 (5) TMI 1445

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.... ORDER PER GEORGE GEORGE K, JM : This appeal at the instance of the assessee is directed against CIT(A)'s order dated 11.11.2022 passed u/s 250 of the Income-tax Act, 1961 ("the Act" for short). The relevant assessment year is 2013-2014. 2. At the very outset, we notice that the assessee has raised grounds stating that the assessment completed is not valid, since the mandatory notice u/s 14....

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....s ground alone. The impugned assessment order being bad in law, is to be quashed." 3. The Registrar of the assessee-society had filed an affidavit stating therein that the mandatory notice u/s 143(2) of the Act has never been served on the assessee and this fact was brought to the notice of the Assessing Officer during the course of assessment proceedings vide assessee's letter dated 15.03.20....

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....e aforesaid facts and circumstances, we have to accept the assessee's contention that there is no service of mandatory notice u/s 143(2) of the Act, and therefore, the assessment order is to be set aside on this ground alone. In holding so, we rely on the judicial pronouncements relied on by the assessee. It is also a fact that the assessee has brought to the notice of the A.O. during the cour....