Law:

Section:

Section 143 (2) of the Income-tax Act, 1961 - Assessment - Issue of notice - Assessing Officer completed assessment of assessee - On appeal, Tribunal quashed assessment as null and void on ground that no notice under section 143(2) was prepared and served upon assessee - It was found from records that no documentary evidence in form of dispatch register, etc., to show that such notice was dispatched to assessee had been filed by department - Whether in absence of mandatory requirement of issuing statutory notice under section 143(2) Tribunal had rightly quashed assessment as null and void - Held, yes Ms. Sonia Mathur for the Appellant. Dr. Rakesh Gupta and Johnson Bara for the Respondent. JUDGMENT 1. Learned counsel for the appellant states that in compliance with the order of this court dated October 5, 2010, affidavit is prepared and would be filed during the course of the day. The affidavit is sworn by Mr. Vijay Sharma, Commissioner of Income-tax-I, New Delhi. 2. It is stated that the matter was looked into and enquiry was conducted to ascertain whether any notice under section 143(2) of the Income-tax Act as mentioned in the order-sheet of the case was issued to the assessee or not. 3. After reverifying the records, the officials have not been able to trace the dispatch register or speed post list evidencing the dispatch of the notice. 4. It is also mentioned that the assessment record has also been scrutinized from where it is seen that order-sheets are duly signed by the director of the assessee-company who had attended the proceedings from time to time and there is no reason to disbelieve the notings. However, the dispatch register or speed post list separately evidencing the dispatch of the notice are not available. 5. Mere noting in the order sheet would not…

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