Section 143(3) proceeding invalid if section 143(2) notice issued to Individual instead of HUF

Gourishankar Girdharilal Lohiya (HUF) Vs ACIT (ITAT Pune) This assessee’s appeal for assessment year 2009-10 arises against the CIT(A)-1 Aurangabad’s order dated 17.02.2020 passed in case no.ABD/CIT(A)-1/199/2011-12 involving proceedings u/s 143(3) of the Income Tax Act, 1961; in short the Act. Heard both the parties. Case file perused. 2. I straightway advert to the assessee’s latter substantive ground challenging correctness of the impugned assessment order/reassessment order itself dated 19.12.2011 for want of a valid section 143(2) notice in light of ACIT vs. Hotel Blue Moon (2010) 3...