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2017 (11) TMI 1977 - ITAT BANGALOREValidity of assessment framed u/s 143(3) r.w.s. 153C - assessee has submitted that the search was conducted on 6.2.2012 and in pursuant to the search the AO issued a Notice u/s 153C for the AY 2012-13 which is not valid as this assessment year is the current year in which the search itself was carried out - HELD THAT:- Undisputedly when the search was carried out on 6.3.2012 then the provisions of Section 153C are not applicable for the assessment year under consideration i.e. 2012-13 therefore, the assessment framed in question for the assessment year under consideration will be treated only u/s 143(3) and mere mention of section 153C in the assessment order will not render the assessment invalid or void ab-initio. It is apparent that this is a case of only a mistake of mentioning the assessment framed under Section 143(3) r.w.s 153C and no other material or procedural defect either pointed out or found on the record to suggest that the Assessing Officer has not followed the procedure for framing the assessment u/s 143(3). Hence, this ground raised by the assessee is devoid of any merit and accordingly we dismiss the Ground No.1 of the additional ground. Validity of Notice issued u/s 142(1) - as contended that when the assessee has already filed the return of income on 26.9.2012 then the Notice issued by the Assessing Officer under Section 142(1) on 12.9.2013 is not valid - HELD THAT:- We are of the view that even if the assessee filed the return of income on 26.9.2012 and the AO has subsequently issued a Notice under Section 142(1), the same will not effect the validity of the assessment in question framed u/s 143(3) of the Act. Accordingly, we do not find any merit or substance in additional ground No.2 and the same is dismissed. Validity of assessment due to the reason that the Notice issued u/s 143(2) on 21.10.2013 is beyond the limitation provided under law and consequently the assessment framed on the basis of the said time barred Notice - We find that the assessee filed its return of income by efiling on 26.9.2012. This fact of e-filing of return has not been disputed by the AO and it is also matter of record as a copy of the said return has been now filed by the Assessing Officer along with the record. There is no dispute that the return of income was filed by the assessee under Section 139 of the Act and it was not filed in response to the Notice under Section 142(1). The assessee only intimated the Assessing Officer vide its letter dt.8.10.2013 that he has also filed its return of income and a copy of which was also filed before the Assessing Officer. The fact of filing the return of income by the assessee on 26.9.2012 is not in dispute and therefore, the limitation for issuing the Notice under Section 143(2) would expire by six months from 31.3.2013 which would be on 30.9.2013. Notice issued under Section 143(2) was beyond the period of limitation then consequent assessment is not valid and liable to be quashed. - Appeal of assessee allowed.
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