Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2015 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (6) TMI 830 - AT - Income TaxValidity of assessment u/s 143(2) - non issue of notice - Held that:- The Assessing Officer was supposed to issue notice u/s 143(2) within a period of 12 months from the end of the month in which the return was filed by the assessee. In the present case, the return was filed on 15/09/2006 by way of filing of letter before the Assessing Officer to the effect that the original return filed by the assessee should be treated as return filed in compliance to notice u/s 148 of the Act. Hence, it has to be taken that the return in question was filed by the assessee on 15/09/2006 and therefore, notice issued by the Assessing Officer u/s 143(2) on 05/09/2006 cannot be considered as notice after filing the return of income. Since no further notice u/s 143 (2) was issued by the Assessing Officer, we are of the considered opinion that this issue is covered in favour of the assessee by the judgment of Hon'ble Apex Court rendered in the case of ACIT vs. Hotel Blue Moon [2010 (2) TMI 1 - SUPREME COURT OF INDIA]. - Decided in favour of assessee.
|