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2015 (1) TMI 1387 - AT - Income TaxValidity of notice - legality of notice - legality of AO wants us to treat us the assessment completed u/s.148 as assessment finalized u/s.153A - mistake/defect or omission - Held that:- Both the sections deal with different situations and notice issued under one section cannot be treated notice under another section nor can be assessment made under a particular section can be treated as finalised under another section. Section 147-148 deal with re-assessing of income for a particular AY. that escapes taxation because of the failure of the assessee or othrerwise. Section 153A deals with the matters where action has been taken u/s.132 or 132A of the Act. Each and every section of the Act has been included in the statue with a specific intention and purpose. Legislature in its wisdom has introduced various section to regulate the tax collection. So, to assume that one section is re-placable by another is not a logical or legal conclusion. Each section, each phrase and each word of the Act has its own place and importance. If an AO commits a mistake while passing assessment orders, it cannot be cured by relying upon any other section, because such a mistake is not a clerical mistake-it relates to jurisdiction. The ‘mistake/defect or omission’ in notices issued by the AO u/s.148 instead of section 153A is not ‘in conformity with /according’ to the intent and purpose of the Act. Jurisdictional issues cannot fall in the category of clerical mistakes-they go the roots of the assessment. Orders passed by the AO for the AY.1999-2000,2001-01,2001-02 are not valid. As far as the assessment of AY.2004-05 it is found that the AO had issued notice u/s.143(2) and before completing the original assessment had issue a notice u/s.148 of the Act. We cannot comprehend as how can an AO issue a notice for reassessing escaped income during the pendency of the assessment itself. The chronological events discussed in earlier clearly show that the AO had issued notice u/s.148 for that year on 20.02.2006 and the assessment was completed on 29.12.2006.Besides he has issued notice u/s.143(2)on 17.2.2005. The assessment order for the AY.2004-05 was invalid.
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