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2012 (4) TMI 656 - AT - Income TaxValidity of assessment u/s.143(3) r.w.s 158BC - notice u/s.143(2) was issued and served beyond the period of 12 months from the date of filing of return of income in pursuant to notice u/s.158BC - Held that:- From a perusal of para 4 of the assessment order, it is seen that the Assessing Officer has mentioned, that notice u/s.143(2) and 142(1) were issued to the assessee. During the course of the hearing, it was clarified before the Bench by the learned AR that it is a matter of record that the notice u/s.143(2) has been issued beyond the period of 12 months from the end of the month in which the return was filed. i.e. 19.05.2003. DR has also not disputed this fact and admitted that the notice u/s.143(2) has been issued beyond the period of 12 months. Accordingly, the appeal filed by the department stands dismissed on the preliminary issue raised by the respondent-assessee.
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