9911796707
TMI Blog2012 (4) TMI 379X X X X Extracts X X X X X X X X Extracts X X X X ..... the return under Section 139(1) of the Income Tax Act, 1961 (for short, 'the Act') was filed on 24.07.2007 though the last date was 31.07.2007. He also submits that the opposite party had issued a notice on 26.09.2008 under Section 143(2)/115WE(2) of the Act. The objections filed by the assessee were rejected by the Additional Commissioner as well as the Assessing Officer on the ground that in the Finance Bill, 2008, proviso to Section 143(2) has been amended and now, it is provided that no notice under Section 143(2)(ii) shall be served on the assessee, after the expiry of six months from the end of the financial year, in which the return is furnished. According to the learned counsel, the petitioner has filed the return on 24.07. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n defined as under:- "Section 2(9) of the Income-tax Act, 1961 defines the assessment year to be the period of 12 months commencing on the first day of April every year. It is a standard period of 12 months commencing on April 1 of every year. It does not depend upon one or other assessee and whether or not he had a previous year relevant to a particular assessment. It is as invariable as the calender year." He also submits that in the instant case, the calender year will have to apply. Lastly, he made a request that the impugned order/notice may kindly be set aside. On the other hand, Sri D.D. Chopra, learned counsel for the Department relied on the impugned order. He submits that on a plain reading of the amended p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave heard both the parties at length and gone through the material available on records. From the perusal of the record, it appears that proviso to Section 143(2)(ii), prior to 01.04.2008 reads as under: "Provided that no notice under clause (ii) shall be served on the assessee after the expiry of twelve months from the end of the month in which the return is furnished." Later, the said proviso after the Finance Act, 2008 w.e.f. 01.04.2008 was amended and the amended provision reads as under: "Provided that no notice under clause (ii) shall be served on the assessee after the expiry of six months from the end of the financial year in which the return is furnished." (Emphasis added) In the inst ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to be served maximum on/or before 1st August, 2008, but it was given on 26.09.2008. It is belated less than about two months. When the notice was issued after the expiry of the period of limitation, the effect of proceeding is void as per ratio laid down by the Gujarat High Court in Deputy Commissioner of Income-tax vs. Mahi Valley Hotels and Resorts, (2006) 287 ITR 360 (Guj.). It is well settled that if any notice issued by the department is invalid for any reason, entire proceedings taken by the department would become void for want of jurisdiction as per ratio laid down in the case of CIT vs. Kurban Hussain, (1971) 271 ITR 821 (SC). In view of above, it appears that the impugned order/notice were issued by the Department were n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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