2026 (3) TMI 1494

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.... order dated 25.12.2019 was quashed on the ground that the assessment u/s 143(3) was carried out without service of notice u/s 143(2) of the Act. 2. The facts in brief as culled out from the proceedings of the authorities below are that the assessee has filed a ITR for A.Y. 2017- 18 on 27.10.2017, declaring total income of Rs. 6,49,117/-. The case was selected for complete scrutiny under CASS on the ground of "Large Cash Deposits during the year". It is alleged that the notice u/s 143(2) was issued on 24.09.2018 through ITBA which was duly served upon the assessee within the statutory period, however, no compliance was made by the assessee. Accordingly, the assessment was done by the Assessing Officer making an addition of Rs. 1,33,12,52....

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....essment order has submitted that the Ld. CIT(A) has not considered the fact that non-delivery of notice u/s 143 of the Act was not a ground of appeal raised by the assessee before Ld. CIT(A) and as such the Ld. CIT(A) has quashed the assessment order in the absence of ground therein. Ld. DR, however, could submit nothing regarding the finding returned by the Ld. CIT(A) while quashing the assessment order on the ground that the assessment u/s 143(3) has been completed in the absence of service of notice u/s 143(2) of the Act which is a legality and the assessment order was non-est i.e. void ab initio. 4. We have considered the submission of the DR and examined the record. We deem it appropriate to extract the finding returned by the Ld. C....

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....e case of Aggarwal Engineering Co. Vs ACIT [2025] 175 taxmann.com 910 (Punjab & Haryana) wherein it has been held that "Where Assessing Officer passed an assessment order under section 143(3) making addition to assessee's income and it was apparent from observations in assessment that notice under section 143(2) was not issued/served before stipulated date, impugned assessment order was to be set aside". In the regard, Hon'ble Punjab and Haryana High Court relied upon the decision of Hon'ble Supreme Court in the case of ACIT Vs Hotel Blue Moon [2010] 188 Taxman 113 (SC). Accordingly, the appellant succeeds on the jurisdictional issue and the assessment order passed by the AO is hereby quashed." 5. It is evident from the findings retu....