TMI Blog2016 (4) TMI 467X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 143 (2) (ii) of the Act. Consequently, the mere fact that such a notice was issued prior to the filing of the application by the Petitioner before the AAR will not constitute a bar, in terms of clause (i) to the proviso to Section 245-R (2) of the Act, on the AAR entertaining and allowing the application." - W. P. (C) 5818/2013 - - - Dated:- 6-4-2016 - S. Muralidhar And Vibhu Bakhru, JJ. For the Petitioner : Mr Deepak Chopra, Mr Amit Shrivastava and Mr Manasvini Bajapai, Advocates For the Respondent : Mr Ashok K. Manchanda, Senior Standing Counsel with Ms Vibhooti Malhotra, Advocate ORDER REVIEW PET. 143/2016 1. This is an application by the Petitioner seeking a limited review of the judgment dated 11th Fe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allowance or relief made in return is inadmissible. It mandates that the notice should specify the particulars of such claim, loss, exemption, deduction or relief. Turning to the notice issued in the instant case to the Petitioner under Section 143(2) of the Act, it is seen that it is in a standard pre-printed format which merely states that there are certain points in connection with the return of income on which the AO would like some further information . The said notice fails to satisfy the particulars of claim of loss, exemption, deduction, allowance or relief as mandated by Section 143(2)(i) of the Act. In any event the question raised in the applications by the Petitioner before the AAR do not appear to be forming the subject matter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd produce any evidence on which the Assessee seeks to rely in support of return if the AO considers it necessary or expedient to ensure that the Assessee has not understated the income or has not computed excessive loss or has not underpaid the tax in any manner'. Therefore, the scope of the enquiry that an AO can undertake in terms of Section 143 (2) (ii) is a wide ranging one. What is relevant for the present case is that prior to issuance of the notice under Section 143 (2) (ii) the AO has to form an opinion that it is 'necessary or expedient' to ensure that an Assessee has not (i) understated the income or (ii) has not computed excessive loss, or (iii) has not underpaid the tax in any manner. The AO is, therefore, not expe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner before the AAR do not appear to be forming the subject matter of the notices under Section 143(2) of the Act. 8. Consequently, the Court considers it appropriate to modify para 27 of its judgment dated 11th February 2016 and substitute it as under: 27. Turning to the notice issued in the instant case to the Petitioner under Section 143(2) (ii) of the Act, it is seen that it is in a standard format which merely states that there are certain points in connection with the return of income on which the AO would like some further information. In any event the question raised in the applications by the Petitioner before the AAR do not appear to be forming the subject matter of the said notice under Section 143 (2) (ii) of the Act ..... X X X X Extracts X X X X X X X X Extracts X X X X
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