TMI Blog2023 (12) TMI 1086X X X X Extracts X X X X X X X X Extracts X X X X ..... [ 2012 (9) TMI 163 - DELHI HIGH COURT] as held onus to show that the order was communicated and was served on the assessee is on the Revenue and not upon the assessee. We may note in case an order under Section 143(1) is not communicated or served on the assessee, the return as declared/filed is treated as deemed intimation and an order under Section 143(1). Therefore, if an assessee does not receive or is not communicated an order under Section 143(1), he will never know that some adjustments on account of rejection of TDS or tax paid has been made. While deciding applications under Section 154, or passing an order under Section 245, the Assessing Officers are required to know and follow the said principle. Thus the onus is on the Reve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in treating intimation u/s 143(1) as non-est and in cancelling consequent demand raised while processing the return on 27.03.2010. (ii) Ld. CIT (A) exceeded his jurisdiction in entertaining appeal against intimation where no adjustment of income was carried out resulting in demand. (iii) Ld. CIT(A) erred in cancelling the demand raised on the basis of book profit u/s 115JB as disclosed in the schedule 7 of return of the return of income for A.Y. 2008-09. 2. The appellant craves leave for reserving the right to amend, modify, alter, add or forego any ground(s) of appeal at any time before or during the hearing of this appeal. 3. Briefly stated, the facts of the case are that the assessee filed its return of income u/s 13 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion in WP(C) 2659/2012 which reads as under: 34. The onus to show that the order was communicated and was served on the assessee is on the Revenue and not upon the assessee. We may note in case an order under Section 143(1) is not communicated or served on the assessee, the return as declared/filed is treated as deemed intimation and an order under Section 143(1). Therefore, if an assessee does not receive or is not communicated an order under Section 143(1), he will never know that some adjustments on account of rejection of TDS or tax paid has been made. While deciding applications under Section 154, or passing an order under Section 245, the Assessing Officers are required to know and follow the said principle. Of course, while decid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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