Court No. - 37 Case :- INCOME TAX APPEAL No. - 267 of 2015 Appellant :- Pr. Commissioner Of Income Tax Ghaziabad Respondent :- Shri Raisuddin Counsel for Appellant :- Ashok Kumar,Ashish Agrawal Hon'ble Tarun Agarwala,J. Hon'ble Vinod Kumar Misra,J. controversy involved in present case is squarely covered by decision of Supreme Court in Assistant Commissioner of Income-Tax And Another Vs. Hotel Blue Moon, (2010) 321 ITR 362 (SC) and Income Tax Appeal No. 142 of 2015, Assistant Commissioner of Income Tax,Circle-3 Noida Vs. M/s Greater Noida Industrial Development Authority and other companion appeals, decided on 04.08.2015, in which it was held that in event Assessing Officer failed to issue notice within specified period under Section 143(2) of Income Tax Act, Assessing Officer would have no jurisdiction to assume jurisdiction under Section 142 of Act nor could he proceed to pass assessment order. In light of aforesaid, we do not find any substantial question of law arising for consideration. appeal is dismissed. Order Date :- 28.10.2015 MAA/- (Vinod Kumar Misra,J.) (Tarun Agarwala,J.) Pr. Commissioner Of Income Tax Ghaziabad v. Shri Raisuddin