The appeal challenges the order of the CIT(A), National Faceless Appeal Centre (NFAC), Delhi. The primary contention is regarding the validity of the assessment framed u/s 143(3) read with section 147 of the Income Tax Act, 1961, concerning the mandatory issuance of notice u/s 143(2) of the Act.

The Assessee received a notice issued under section 142(1) of the Act, which was the only notice received. The return of income was filed in response to this notice. The Assessment order was passed without issuing any notice under section 143(2) of the Income Tax Act.

The Hon’ble Tribunal observed that the Assessing Officer proceeded with the assessment without issuing the mandatory notice u/s 143(2) of the Act. Further referring to the Supreme Court’s decisions in ‘Hotel Blue moon’ and ‘CIT Vs. Laxman Das Khandelwal’, which emphasized the mandatory nature of the notice u/s 143(2) of the Act, the Hon’ble tribunal concluded that the assessment order is invalid due to the non-issuance of the mandatory notice u/s 143(2) of the Act and quashed the assessment order. (AY 2012-13)