TaxTMI 
TaxTMI 
2025 (4) TMI 1970
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....ertaining to Assessment Year (A.Y) 2011-12. 2. The grounds raised by the assessee read as under: " That the learned Commissioner of Income Tax (Appeals) has failed to appreciate that since no notice u/s 143(2) of the Act has been served on the appellant on filing of return in response to notice u/s 148 of the Act, the assessment framed u/s 147/143(3) of the Act is without jurisdiction and deserve to be quashed as such." 3. As is evident from a bare perusal of the ground, the assessee has challenged the validity of the assessment framed in the present case u/s 147 of the Act in the absence of notice issued u/s 143(2) of the Act after return of income was filed by the assessee in response to notice u/s 148 of the Act. 4. At ....
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....ice u/s 143(2) of the Act needed to be issued in this case since he requested the AO to accept the original return filed u/s 139(1) of the Act in response of notice u/s 148 of the Act. In this respect, as per the directions (para 10 of order) of Hon'ble ITAT vide order in ITA No. 807/ Del/2022 dated 09.02.2023, the assessment record in this case was called for from the AO. Upon perusal of assessment records, it is found that notice u/s 143(2) of the Act was not issued in this case. However, it is noted that issuing notice u/s 143(2) of the Act was not required in this case since the appellant did not raise this contention during the course of assessment proceedings. It is noted that the appellant was always aware of the fact that notice....
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....issued by the department, the entire proceedings would be vitiated and be invalid. He pointed out that the Hon'ble Court had dealt with the applicability off section 292BB of the Act to the issue, as per which if the assessee had participated in proceedings, it shall be deemed that any notice which is required to be served is duly served on him and the assessee would be precluded from taking any objections to that notice. Ld. Counsel for the assessee pointed out that the Hon'ble court noted that section 292 BB of the Act dealt with the infirmities in the service (emphasis supplied by us) of notice and where notices were not issued (emphasis supplied by us) at all under section 143(2) of the Act the entire proceedings would be invalid .He po....
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....ticipated in the proceedings, it shall be deemed that any notice which is required to be served upon was duly served and the assessee would be precluded from taking any objections that the notice was (a) not served upon him; or (b) not served upon him in time; or (c) served upon him in an improper manner. According to Mr. Mahabir Singh, learned Senior Advocate, since the Respondent had participated in the proceedings, the provisions of Section 292BB would be a complete answer. On the other hand, Mr. Ankit Vijaywargia, learned Advocate, appearing for the Respondent submitted that the notice under Section 143(2) of the Act was never issued which was evident from the orders passed on record as well as the stand taken by the Appellant in the me....
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....lied] 7. Ld. Counsel for the assessee contended that it is clear that the law of the land mandates that an assessment made without the issuance of the jurisdictional notice is invalid. He referred to several other judicial pronouncements of various high courts affirming this view as under: " a) 283 ITR 148 (Del) Pr. CIT v. Silver Line and Anr. (pages 8-12 of Paper Book) b) 282 CTR 435 (Del) Pr. CIT v. Shri Jai Shiv Shankar Traders (P) Ltd. c) 345 ITR 29 (All) CIT v. Mukesh Kumar Agrawal d) 346 ITR 67 (All) CIT v. Bihari Lal Agrawal e) ITA No. 180/2004 (All) dated 17.1.2012 CIT v. Deco Glass f) DB ITA NO. 197/2018 (Raj) Pr. CIT v. Kamla Devi Sharma affirming the decision of Hon'ble....