2017 (2) TMI 1576

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....Adv. Smt. Nisha John For the Respondent : R1 & R2 By Sr Standing Counsel Sri. P.K. R. Menon Sri. Jose Joseph JUDGMENT The petitioner is aggrieved with the assessment order passed for the assessment year 2014-15. The petitioner alleged procedural irregularity in the assessment carried on by the Assessing Officer. The assessment order impugned is produced at Exhibit P4. 2. The petitioner....

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....t the Circular of Central Board of Direct Taxes [for brevity "CBDT"] as per Instruction No.20/2015 dated 29.12.2015 requires certain formalities to be followed, which have not been complied with. The assessee has also not been served with a proper notice under Section 142(1) of the Act and the demand to furnish documents made as per Exhibit P3 was served on the assessee on the just previous day. T....

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....he assessee or the authorised representative before the Assessing Officer the subsequent notices could be served on such person who appears and there could be no claim of the notice not being properly served or timely served in the teeth of the provisions of Section 292BB. It is also contended that the limitation was fast approaching on 31.12.2016 and the assessee having participated in the enquir....

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....ed after a proper notice is issued. 6. In the context of the notice at Exhibit P1 being one system generated and there is no possibility of a further generation of a similar notice under Section 143(2), the Assessing Officer shall issue a notice to the petitioner showing the particulars which are required and in such circumstance, the petitioner shall appear before the Assessing Officer with ob....