Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2022 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (1) TMI 227 - AT - Income TaxIntimation u/s. 143(1) - Rectification of mistake u/s 154 - period of limitation - intimation set off of brought forward losses were not allowed because of which assessee was asked to pay the demand - HELD THAT:- Intimation u/s. 143(1) should be communicated to the assessee, if there is an adjustment made in the return resulting either in demand or reducing in refund. The un-communication orders/intimations cannot be enforced and are not valid. The onus to show that the order was communicated and served on the assessee is on the revenue and not upon the assessee. Here in the case of the assessee the lower authority has not demonstrated from any material that the intimation u/s. 143(1) for the assessment year 2006-07 was served within the four years of passing the intimation. It is mentioned in the finding of the Hon’ble High Court 2013 (3) TMI 316 - DELHI HIGH COURT] that while deciding application u/s. 154, the Assessing Officer is required to know and follow the aforesaid principle laid down in the finding of the Hon’ble High Court. Since the Assessing Officer has not communicated the intimation u/s. 143(1) to the assessee as elaborated supra, therefore, in the light of the finding of the Hon’ble High Court as supra, we direct to consider the case of the assessee on merit after examination of the claim of the assessee. In the result, this ground of appeal of the assessee is allowed for statistical purposes.
|