In the background of the aforesaid discussions and respectfully following the precedents as aforesaid, we are of the considered view 9 that the Jurisdictional AO has not issued any notice u/s 143(2) of the I.T. Act to the assessee, hence, the assessment order in dispute is invalid, void abnitio and against the provisions of the law and is not sustainable in the eyes of law. Therefore, the assessment order as well as the appellate order stand cancelled and Appeal of the Assessee stands allowed. 9. As regards the ITA No. 4100/Del/2015 (AY 2000-01) is concerned, following the consistent view as taken in ITA No. 4099/Del/2015 (AY 1999-2000), as aforesaid, the Appeal No. 4100/Del/2015 (AY 2000-01) stands allowed.
