2026 (1) TMI 825

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....arising out of the order dated 29.01.2020 u/s 147 r.w.s u/s 143(3) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') passed by the Circle-35(1) for AY: 2012- 13. 2. On hearing both sides we find that the fundamental issue involved is the assertion of the assessee by way of Ground No. 2 that no notice u/s 143(2) of the Act was issued for assumption of jurisdiction to complete assessment and thus, entire proceeding are vitiated. 3. Ld. DR though defended the issue by filing written submissions and submitting that the claim regarding non issuance of mandatory notice u/s 143(2) is a jurisdictional challenge that was apparently dismissed by the CIT(A). The assessee has not produced any evidence to prove that notices were n....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... laws without indicating any procedural infirmity of the AO in the process of reopening of his case. In impugned case, the AO was supposed to issue notice by 31.03.2019, however, the notice u/s. 148 was issued on 29.03.2019 (as per detail available on ITBA) after taking approval from competent authority, which is well within the time. Thereafter notices u/s. 143(2)/142(1) were issued (as per detail available on ITBA) which is in accordance with the decision of Hon'ble Supreme Court in the case of Hotel Blue Moon as duly relied upon by the assessee. The assessee has not brought on record any cogent material suggesting that notices u/s. 143(2)/142(1)/148 were not issued within the stipulated time. Therefore, having considered entire facts of ....