9911796707
TMI Blog2012 (8) TMI 548X X X X Extracts X X X X X X X X Extracts X X X X ..... pon the appellant within the prescribed period of limitation, secondly, the Commissioner of Income-tax (Appeals) has erred in confirming the assessment in the wrong status of association of persons, i.e., AOP, while the assessee should have been assessed in the capacity of partnership firm. 4. Return was filed for the assessment year 2005-06 on February 24, 2006. The Assessing Officer has mentioned in the assessment order that notice under section 143(2) was issued on February 27, 2007, and hearing was fixed for March 21, 2007. In compliance with the notice, Shri Rajeev Goyal, authorised representative, attended the proceedings and the case was adjourned sine die. Subsequently, notices were issued but the assessee has sought adjourn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the capacity of association of persons, discussion has been made by the Commissioner of Income-tax (Appeals) that certified copy of the partnership deed was required to be filed along with the return, which was not filed. A copy of the partnership deed, which was filed, was only certified by one partner only. The assessee has also failed to file original partnership deed for verification, therefore, the status of firm could not have been granted to the assessee and assess- ment as association of persons could not be said to be illegal in the facts and circumstances of the case. The reasons given are proper. 7. With respect to the service of the notice, findings have been recorded by the Commissioner of Income-tax (Appeals), Bharat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he plea for the first time that no notice under section 143(2) has been issued within the period of twelve months. In this letter Sh. Rajeev Goyal has referred to the notices dated September 28, 2007, and October 16, 2007. There is a period between the receipt of the notice taken by Sh. Rajeev Goyal as on June 7, 2007, and making a request that notice under section 143(2) has not been issued within the limitation period and such gap of period has not been explained. As per the order-sheet entry, Sh. Rajeev Goyal has attended the proceedings as on October 11, 2007, as his signature are available on the order-sheet. We have noticed from the assessment record that Smt. Anita has accepted the registered letter issued by the Department in the na ..... X X X X Extracts X X X X X X X X Extracts X X X X
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