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2023 (7) TMI 979 - AT - Income TaxValidity of Assessment u/s 153A - as argued no notice u/s 153A could be issued for the AY 2017- 18 - period of 6 years provided for the purpose of assessment in pursuant to the requisition u/s 132A - HELD THAT:- Admittedly, in pursuant to the requisition u/s 132A on 05.12.2016, notice u/s 153A of the Income Tax Act, 1961 were issued to the assessee for the six assessment years immediately preceding to the assessment year under consideration i.e. AY 2017-18. In response thereto, assessee has filed the return of income for the assessment year 2011-12 to 2016-17. It is undisputed fact on record that a notice u/s 153A of the Income Tax Act, 1961 was issued to the appellant for assessment year 2017-18 on 13.11.2017, asking him to file the return (APB, Pg.1). Since, the assessment year 2017-18 was out of the period of 6 years provided for the purpose of assessment in pursuant to the requisition u/s 132A dated 05.12.2016 and hence, notice issued u/s 153A on 12.11.2018 to the appellant assessee to file the return of income for the assessment year 2017-18 is invalid notice - Decided in favour of assessee.
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