TMI Blog2013 (1) TMI 456X X X X Extracts X X X X X X X X Extracts X X X X ..... expressions has to be understood in the context the expressions are used. Assessment is used as meaning sometimes “the computation of income”, sometimes “the determination of the amount of tax payable” and sometimes “the whole procedure laid down in the Act for imposing liability upon the tax payer”. In the scheme of things, the intimation u/s 143(1)(a) cannot be treated to be an order of assessment There was no regular assessment framed in the present case. Therefore, the assessee for A.Y. 2005- 06 could file the revised return after complying with the provisions of Sec. 139(5) up to 31.3.2007. The revised return filed on 26.9.2006 was thus validly filed within limitation. Consequently, the claim of the petitioner-assessee for the refun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner was processed under Section 143(1)(a) of the Income Tax Act, 1961 (in short the Act ) on 8.12.2005 and a refund of Rs. 240/- was issued vide voucher dated 29.12.2005. Thereafter the petitioner submitted various applications to the authorities for refund of Rs. 3,61,188/- but to no avail. However, vide order dated 18.8.2011 (Annexure P-18), respondent No.3 declined the claim of the assessee for refund on the ground that the revised return filed by him was not a valid return. The petitioner thereafter sent a letter dated 6.9.2011 (Annexure P-19) to respondent No.1 for supply of copy of intimation of the original return along with the refund and interest. Respondent No.2 vide letter/order dated 6.9.2011 (Annexure P-20) declined the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o one year aforesaid shall be construed as a reference to two years from the end of the relevant assessment year. 6. A plain reading of sub-section (5) of Section 139 of the Act shows that where the assessee discovers any omission or any wrong statement in the original return filed is entitled to file a revised return at any time before the expiry of one year from the end of the relevant assessment year or before the completion of the assessment, whichever is earlier. 7. In the present case, the assessee had been forwarded with the intimation regarding processing of return under Section 143(1)(a) of the Act on 8.12.2005. The question for consideration would be whether an intimation under Section 143(1)(a) of the Act would constitute ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... These aspects were highlighted by one of us (D. K. Jain J) in Apogee International Limited v. Union of India [1996] 220 ITR 248 (Delhi). It may be noted above that under the first proviso to the newly substituted section 143(1), with effect from June 1, 1999, except as provided in the provision itself, the acknowledgment of the return shall be deemed to be an intimation under section 143(1) where (a) either no sum is payable by the assessee, or (b) no refund is due to him. It is significant that the acknowledgment is not done by any Assessing Officer, but mostly by ministerial staff. Can it be said that any assessment is done by them? The reply is an emphatic no . The intimation under section 143 (1)(a) was deemed to be a notice of deman ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... :- As a sequel to the aforesaid discussion, these writ petitions are allowed and the order dated April 30, 2007 (P-12) passed by the Commissioner of Income tax is hereby quashed. Consequently, the respondents are directed to calculate the amount of interest payable to the assessee-petitioner from the date the amount was deposited by it till the date the refund is granted. The assessee-petitioner shall also be entitled to the amount of interest on interest. The aforesaid directions shall be subject to adjustment of the amount which might have already been paid to the assessee-petitioner. The needful shall be done within a period of three months from the date of receipt of a certified copy of this order. 11. In view of the above, we all ..... X X X X Extracts X X X X X X X X Extracts X X X X
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