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2019 (3) TMI 1005 - HC - Income TaxReopening of assessment - whether notice under Section 143(2) was validly served within limitation? - after issuance of notice u/s 148 the assessee in response to the same had submitted the return but after receiving the return no notice as prescribed under the Act was issued to the appellant - HELD THAT:- It is admitted case between the parties that after issuance of notice u/s 148 the assessee in response to the same had submitted the return but after receiving the return no notice as prescribed under the Act was issued to the appellant. The statute provides that after filing of return, the assessing authority should apply its mind. After considering the fresh material on record and after recording reasons to believe, then issue notice under Section 143(2) of the Act afresh. The case in hand, the record reveals that in response to the notice u/s 148, the returns were filed in consequence thereof, the officer has to apply his mind to the contents of fresh return and then issue a notice u/s 143(2) which has not been done in the present case. The satisfaction under reasons to believe must be recorded by the AO after applying mind to the contents of fresh return before issuing notice under Section 143(2). It reveals that the provision contained in Section 143(2) is mandatory in nature and it shall be obligatory for the AO to apply mind to the contents of the return filed in response to notice under Section 148 and record reasons and thereafter, issue notice under Section 143(2) of the act before proceeding to decide the controversy with regard to escaped assessment. - Decided against revenue.
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