2025 (12) TMI 1710

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....borthy, Sr. DR ORDER PER SONJOY SARMA, JM : This appeal by the assessee arises against the order dated 25.02.2025 of the National Faceless Appeal Centre (hereinafter referred to as the 'CIT(A)') passed under section 250 of the Income-tax Act, 1961 (the 'Act'). 2. Brief facts of the case are that the assessee-company filed its original return of income for A.Y. 2013-14 on 28.03.2014, de....

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....on entries, and added the same to the assessee's income while completing assessment under section 147. 3. The assessee preferred an appeal before the CIT(A), wherein the appeal of the assessee was set aside to the file of the AO. 4. Aggrieved by the order of the ld. CIT (A) assessee is in appeal before this tribunal. The assessee contended before the bench that no notice under section 143(2)....

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....uthorities. 6. We have heard the rival submissions and perused the materials available on record. It is an admitted fact that no notice under section 143(2) of the Act was issued to the assessee after it filed the return in response to notice under section 148 of the Act. Issuance of a notice under section 143(2) Act is mandatory, even in a reassessment proceeding under section 147 of the Act. ....