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Commissioner of Income Tax, Udaipur Versus Shri Bhuvnesh Maheshwari

2015 (6) TMI 328 - RAJASTHAN HIGH COURT

Notice under Section 143(2) - CIT(A) arrived at the conclusion that no notice under Section 143(2) was served upon the assessee on or before 30.9.2010, therefore, the process under the provision aforesaid was impermissible - Held that:- So far as service upon Shri Bherulal said to be an employee of the assessee is concerned, it is pertinent to notice that by way of filing an affidavit Shri Bherulal stated on oath before the Commissioner of Income Tax (Appeals) that he was not in service with the .....

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n the statements made by Shri Bherulal.

The other argument advanced by learned counsel for the appellant is also bereft of merit in view of the fact that the presumption as per Section 292-BB of the Act of 1961 could have been drawn only if the assessee did not have raised objection about the service of notice before completion of the assessment in question. In the instant matter the assessee not only raised the objection but also contested the same before the Assessing Officer - Deci .....

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ax Act, 1961 (hereinafter referred to as 'the Act of 1961') is before us. The factual matrix necessary to be noticed is that the assessee filed a return of income for the assessment year 2009-10 on 26.3.2010 showing a taxable income of ₹ 6,03,140/-. The return filed was proceeded as per provisions of Section 143(1) of the Act of 1961 and the resultant refund was also issued. The case of the assessee was selected for scrutiny being an outcome of survey. The Assessing Officer on 23.9 .....

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according to which such notice could have not been served on the assessee after expiry of six months from the end of financial year in which return was furnished. The Assessing Officer while negativating the stand taken by the assessee held that at the first instance the notice dated 23.9.2010 was served upon the assessee on 24.9.2010 i.e. within a period of six months from the date of closing the assessment year. The Assessing Officer framed the assessment invoking provisions of Section 144 of .....

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period of six months from the date of closure of the assessment year. Learned Commissioner of Income Tax (Appeals) after considering the submissions arrived at the conclusion that no notice under Section 143(2) was served upon the assessee on or before 30.9.2010, therefore, the process under the provision aforesaid was impermissible. The revenue challenged the order passed by the Commissioner of Income Tax (Appeals) dated 5.3.2013 by way of filing an appeal before learned Income Tax Appellate Tr .....

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