TMI Blog2002 (10) TMI 736X X X X Extracts X X X X X X X X Extracts X X X X ..... e is directed against the order of the CIT(A) III, Bombay and it pertains to the assessment year 1991-92. 2. The assessee challenged the validity of the notice issued under section 143(2) of the Act apart from raising certain grounds with regard to the legality of the additions made by the Assessing Officer. 3. We shall first deal with the legal issue, which was forcefully argued before us ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 139(5) of the Act which is limited to the returns filed under section 139(1) only. The learned Counsel, therefore, submitted that the revised return filed by the assessee should be treated as non est in law. He further submitted that in order to make an assessment under section 143(3) of the Act, the Assessing Officer has to issue a notice under section 143(2) of the Act within six months fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s case since the Assessing Officer has issued the notice under section 143(2) on 19-10-1992. Placing reliance on the decision of ITAT, Delhi Bench in the case of Bhagat Singh Virender Singh v. Asstt. CIT [2000] 75 ITD 1 (Delhi) (TM) the learned Counsel submitted that on identical circumstances the appellate Tribunal held that the notice issued under section 143(2) beyond the prescribed perio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, in which event the notice issued by the Assessing Officer under section 143(2) would be valid in the eye of law. 7. We have considered the rival submissions and have perused the record. We have also gone through several case law cited before us. Admittedly the return of income filed by the assessee is beyond the time limit stipulated under section 139(1) of the Act in which event the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X
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