Pr. Commissioner Of Income Tax, Jaipur- Ii, Jaipur v. Shri Mahendra Kumar Sethia, O-1-B, Hospital Road, Jaipur

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Income Tax Appeal No.315/2018 Pr. Commissioner Of Income Tax, Jaipur- II, Jaipur. ----Appellant Versus Shri Mahendra Kumar Sethia, O-1-B, Hospital Road, Jaipur ----Respondent For Appellant(s) : Mr. Nikhil Simlote HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE INDERJEET SINGHOrder 20/08/2019 1.The question of law on behalf of the revenue is that ITATshould not have invalidated the assessment (for AY 2007-08) onthe ground that notice was not issued under section 143(2) of theIncome Tax Act. 2.It is submitted in this regard that this issue was not urgedbefore the lower appellate authority. 3.This court notices from the impugned order that ITAT reliedupon the ruling in Additional Commissioner of Income Tax Vs.Hotel Blue Moon 321 ITR 362. Apparently the assessee hadargued and challenged the validity of assessment proceedings, inthe absence of a notice under section 143(2). It is now settled lawthat without issuing notice under section 143(2) the assessmentcannot be deemed complete under section 143(3) of the Act.Since the revenue has not urged this ground as an appeal - nordoes it appear to have opposed the factual foundation for thefinding by the ITAT in the hearing before it, this Court is of theopinion that no substantial question of law arises. 4.The appeal is therefore dismissed. (INDERJEET SINGH),J (S. RAVINDRA BHAT),CJ