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2014 (9) TMI 609 - AT - Income TaxOrder u/s 158BC r.w. section 254 Validity of assessment on jurisdiction Time period to made reply by assessee as per the provisions - Held that:- Notice issued by the AO u/s.158BC requiring the assessee to furnish the return in the prescribed Form No.2B within 15 days from the service of notice - the time period to be allowed for furnishing the return of income is not less than 15 days which means the time period must be more than 15 days but not more than 45 days - there is a clear difference between the time period allowed for furnishing the return within 15 days and not less than 15 days, which means more than 15 days with a rider of 45 days relying upon Assistant Commissioner of Income Tax & Anr. Versus M/s. Hotel Blue Moon [2010 (2) TMI 1 - SUPREME COURT OF INDIA] - when the subsequent notice was issued then the alleged defective notice did not cause any prejudice to the assessee thus, the period of time stipulated u/s 158BC being not less than 15 days therefore, the notice allowing the assessee to file the return within 15 days is contrary to the mandatory condition as provided u/s.158BC the notice is invalid in view of the decisions of Supreme Court in Assistant Commissioner of Income Tax & Anr. Versus M/s. Hotel Blue Moon [2010 (2) TMI 1 - SUPREME COURT OF INDIA] also, the assessment framed by the AO based on the invalid notice is void and liable to be set aside Decided in favour of assessee. Admission of additional ground - Taxes paid should be refunded or not - Held that:- The additional ground even though stated to be legal ground, could not be admitted as it involves examination of facts - assessee himself has declared incomes in the block assessment - whether assessee has paid taxes or not require examination as nothing is available on record nor assessee placed any submissions in this regard whether taxes have been paid by him or collected by the Revenue relying upon CIT vs Shelly Products and another [2003 (5) TMI 4 - SUPREME Court] - admitted tax should not be refunded Decided against assessee.
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