TMI Blog2011 (8) TMI 701X X X X Extracts X X X X X X X X Extracts X X X X ..... notice under section 143(2) cannot be a procedural irregularity and the same is not curable. - IT APPEAL NO. 93 OF 2006 - - - Dated:- 17-8-2011 - DEVI PRASAD SINGH AND DR. SATISH CHANDRA, JJ. D.D. Chopra for the Petitioner. Mudit Agarwal for the Respondent. ORDER Dr. Satish Chandra, J Present appeal under Section 260-A of the Income Tax Act, 1961 has been filed by the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er section 143(1) of the Income Tax Act on 20.12.1997. Later on, notice under section 148 was issued on 20.12.1999. The assessee vide his reply dated 16.02.2000 stated that the returned filed under section 139(1) may be treated as return filed in compliance to notice under section 148. Thereafter, A.O. has made additions. The same were affirmed by the first appellate authority. However, before the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns and on perusal of record, it appears that Section 143(2) of the Act is in two parts. The first part deals with jurisdiction and second with the procedure. The proviso to section 143(2) of the Act puts an embargo on the assessing officer to exercise jurisdiction after the expiry of 12 months from the end of the month in which the return was filed by the assessee. It is the discretion of the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to section 143(2) applies to return filed in response to notice under section 148. Therefore, it was incumbent upon the assessing officer to issue notice under section 143(2) within the period, as stipulated in the provision. 8. In the instant case, admittedly, the notice under section 143(2) has been issued beyond the period of one year from the date of filing of the return. Further, it may be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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