GOURISHANKAR GIRDHARILAL HOHIYA,JALNA vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE -1 , AURANGABAD

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.

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) 321 ITR 362 (SC).