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2019 (11) TMI 1228 - ITAT AMRITSARAssessment framed u/s 153C r.w. Sec.143 - absence of return filled - HELD THAT:- Once, it is clear that neither any return of income has ever been filed in response to notice u/s 153C of the Act nor the assessee has claimed that his earlier return may be treated in response to notice u/s 153C of the Act and therefore, the assessment order passed u/s 153C r.w.s 143(3) of the Acct is unsustainable and against the spirit of law. We are also in agreement with the observation of the CIT(A) to the effect that in the absence of valid return in response to notice u/s 153C of the Act, the assessment was to be framed u/s 144 of the Act but not otherwise, as also held in the case of Eastern Engineering Venture vs. Income Tax Officer [2019 (7) TMI 697 - ITAT CUTTACK] . As per our considered view, it is not res-integra that in the absence of return, assessment is required to be framed u/s 144 of the Act only, which in the instant case has not been framed and therefore entailed quashing. On the basis of aforesaid analyzation, in our consider view the order under challenge does not suffer from any perversity, illegality or impropriety, hence, does not require any interference and liable to be affirmed. Consequently the appeal filed by the Revenue Department is liable to be dismissed. In the result, the appeal of the Revenue Department stands dismissed.
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