Case Law Details
Case Name : Smt. Gyatri Sharma Vs ITO (ITAT Jaipur)
Related Assessment Year : 2010-2011
Courts :
All ITAT ITAT Jaipur
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Smt. Gyatri Sharma Vs ITO (ITAT Jaipur)
From the record, we also noticed that the A.O. has not stated either in the assessment order or in the ordersheets of the assessment proceedings that any notice U/s 143(2) of the Act was issued to the assessee. It is clear that there is no notice U/s 143(2) of the Act and reassessment proceedings in the case of assessee were completed without issuance of a notice U/s 143(2) of the Act. The Hon’ble Supreme Court in the case of ACIT Vs Hotel Blue Moon (supra) has held that failure on the part of the assessing authority to issue notice U/s 143(2) of the A...
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Recently ITAT Pune also held in the case of Gourishankar G Lohiya HUF ITA No.406/PUN/2020 that The same turns out not to have been issued to the assessee (HUF) having PAN No.AAAHL3831L but to Shri Lohia Gourishankar G having PAN No.AAKPL3064D which makes it clear cut instance of non-issuance of a valid section 143(2) notice held to be mandatory condition in the foregoing landmark decision.