KUMAR ARUNOSAYA,PATNA vs. A.O., CIRCLE-6, PATNA

In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

90 DTR (Mad)289. The ld AR contended that in absence of issue of notice u/s 143(2) of the Avct , the assessment framed u/s 143(3) r.w.s. 147 of the Act is illegal and invalid. The ld AR argued that the said defect of non issuance of notice u/s 143(2) is not curable even u/s 292BB

DCIT, CIRCLE-4, PATNA vs. KUMAR ARUNODAYA, PATNA

In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed