Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2020 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (2) TMI 314 - ITAT DELHIValidity of re-assessment proceedings - No notice under section 143(2) issued within the time as prescribed - HELD THAT:- No fresh return of income was filed in response to the notice under section 148 of the Act, there was no occasion for the Assessing Officer to issue notice under section 143(2) of the Act. It, therefore, goes that subsequent to the statement of the assessee in response to the notice under section 148 of the Act that the original return may be treated as a return in response to notice under section 148 of the Act, there was no notice under section 143(2) of the Act. This fact situation is squarely covered by the addition of the Hon’ble jurisdictional High Court in the case of Jai Shiv Shankar Traders Private Limited [2015 (10) TMI 1765 - DELHI HIGH COURT] . Further the Ld. CIT(A) placed reliance on the decision of the in the case of Tilak Raj Satija [2013 (8) TMI 924 - ITAT DELHI] which, while placing reliance on the decision of the Delhi High Court in the case of Alpine Electronics Asia Private Limited vs. DCIT [2012 (1) TMI 100 - DELHI HIGH COURT] laid down that in view of the legal fiction created by section 148 of the Act that a return filed under that section is to be treated as one under section 139, proviso to section 143(2) of the Act also applies to a return filed in response to notice under section 148 of the Act and no assessment can be made, if the notice under section 143(2) of the Act is not served within the time as prescribed by the proviso to section 143(2) of the Act. - Decided against revenue
|