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2016 (5) TMI 725 - ALLAHABAD HIGH COURT

2016 (5) TMI 725 - ALLAHABAD HIGH COURT - TMI - Deeming provision of Section 292BB - distinction between the issuance of notice and the service of a notice - notice after expiry period - Held that:- Section 292BB uses the words 'service of notice'. The Division Bench after taking notice of the same has clearly came to the conclusion that the issuance of notice is a sine qua non within the prescribed limits of six months. The same cannot be cured as if the issuance of notice itself is after six m .....

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ice itself was not within the prescribed period, in which event the question of whether it was served correctly or otherwise, would be of no relevance whatsoever - Failure to issue a notice within the prescribed period would result in the AO assuming jurisdiction contrary to law. - Decided in favour of assessee. - Income Tax Appeal No. 58 of 2016 - Dated:- 11-5-2016 - Hon'ble Amreshwar Pratap Sahi And Hon'ble Attau Rahman Masoodi, JJ. For the Appellant : Alok Mathur ORDER Heard Sri Alok .....

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.2008 to which a reply was submitted on 20.12.2008. A notice is said to have been issued under Section 148 of the Income Tax Act, 1961 on 19.1.2009. The assessee submitted a reply on 6.3.2009 stating therein that he has filed his return on 31.10.2007 which should be treated to be his return. On the submission of such reply, the notice for escaped assessment under Section 143(2) of the Act came to be issued for the first time on 30.9.2009. It is an admitted position which is obvious that upon sub .....

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243 CTR (P&H) 189, to contend that the issuance of notice had not been agitated before the assessing officer by the assessee. The Commissioner of Income Tax (Appeals) on an erroneous assumption and an incorrect interpretation of the provision, proceeded to allow the benefit of the expiry of six months to the assessee and answered the question against the department against which the department preferred an appeal before the ITAT that has also met the same fate. The contention is that a subst .....

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