2023 (2) TMI 1431

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....For the Revenue by Shri B. M. Singh, Sr. D.R. ORDER PER ANIL CHATURVEDI, AM : This appeal filed by the assessee is directed against the order dated 22.02.2018 of the Commissioner of Income Tax (Appeals)-28, New Delhi relating to Assessment Year 2009-10. 2. Brief facts of the case as culled out from the material on record are as under :- 3. Assessee is a company who is stated to have....

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....the addition made. Since the grounds raised by assessee are argumentative, the same are not reproduced herein under. 5. The case file reveals that there is a delay of 30 days in filing of appeal. Assessee filed condonation application explaining the reasons for delay. Considering the submissions made by assessee, we condone the delay and admit the appeal. 6. Before us, Learned AR submitted t....

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....ry notice required to be issued u/s 143(2) of the Act and to support his aforesaid contention, he placed reliance on the decision of Hon'ble Delhi High Court in the case of PCIT vs. M/s. Consortium Nussli Comfort Net in ITA No.63/2022 order dated 25th March, 2022. He also placed on record the copy of aforesaid decision. 7. We have heard the rival submissions and perused the material available o....

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....e of such notice is a jurisdictional one and it goes to the root of the matter as far as the validity of the assessment proceedings u/s 147/148 of the Act is concerned. It has further held that the failure of the AO, in reassessment proceedings, to issue notice u/s 143(2) of the Act prior to the finalizing the reassessment order cannot be condoned by referring the Section 292BB of the Act. Before ....