TMI Blog2014 (2) TMI 1297X X X X Extracts X X X X X X X X Extracts X X X X ..... , summons or other proceedings. A notice cannot be invalidated by reason of any mistake, such as the one occurred in the present case, namely, the period of filing return of income was not specified as contemplated by Section 148 of the Act. If such a defect is not allowed to be cured, or treated as invalid so as to declare the notice invalid, despite the fact that assessee had taken that notice as valid and responded to it in letter and spirit and participated in the proceedings, the very purpose/objective of the provisions contained in Section 292B of the Act would stand frustrated/defeated - Decided in favour of revenue - IT APPEAL NO. 677 OF 2007 - - - Dated:- 11-2-2014 - DILIP B. BHOSALE AND B. MANOHAR, JJ. K.V. Aravind for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 148 of the Act. In other words, the assessee chose not to file separate/independent return of income for the assessment year 1997-98 and requested the Assessing Officer to treat the return of income filed by him on 19.02.2002 for the assessment year 2001-02 as return of income filed for the assessment year 1997-98 in response to notice under Section 148 of the Act. 3. Admittedly, in the notice under Section 148 of the Act, period was not specified for furnishing return of income. Before the Assessing Officer, the notice under section 148 of the Act was admittedly not challenged by the assessee on this ground. As a matter of fact, he issued the letter, as aforementioned and participated in the proceedings till the assessment orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Assessing Officer shall serve on the assessee, a notice requiring him to furnish within such period, as may be specified in the notice, a return of his income in respect of which he is assessable under the Act. We are not concerned with the remaining part of Section 148 of the Act for the purpose of deciding this appeal. The period as contemplated by Section 148 of the Act was admittedly not specified in the notice. In view thereof our attention was invited to Section 292B of the Act. This Section provides for return of income, etc., not to be invalid on certain grounds. It would be relevant to reproduce the said Section which reads thus: 292B. Return of income, etc., not to be invalid or certain grounds.- No return of income, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he purport of section 292B is that in the event of any mistake, defect or omission in the notice or other proceedings, if the same is in conformity with or according to the intent and purpose of the Act, the notice cannot be termed as invalid. The notice should be in conformity with and in accordance with the intent and purpose of the Act. The intent and purport as provided under Section 158BC is to serve a notice on the assessee by providing a time of not less than 15 days and not more than 45 days. This is the purport and intent of the section. No extra time can be granted subsequently. Time to be granted is a minimum of 15 and maximum of 45 days. The same has to be specified in the notice. Hence, grant of extra time is without authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in the circumstances of the case, this Court observed as quoted above. 9. In the present case, as observed earlier, the assessee not only responded to the notice under Section 148 of the Act within one month, but on the basis of the return filed earlier, participated in the proceedings till the matter reached the FAA and was disposed of. A glance at Section 292B of the Act, shows that under this provision, certain Acts are not to be treated as invalid, may be by reason of any mistake, defect or omissions, either in return of income, assessment, notice, summons or other proceedings. In other words, a notice cannot be invalidated by reason of any mistake, such as the one occurred in the present case, namely, the period of filing return o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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