TMI Blog2018 (2) TMI 1863X X X X Extracts X X X X X X X X Extracts X X X X ..... r to the date of filing of the return which is 19.07.2010. This means that the notice u/s. 143(2) has been issued by the A.O. prior to the date of the filing of the return. In our understanding of the fact and the law, notice issued before filing of the return of income has no meaning and deserves to be treated as invalid. This also means that the assessment has been completed without issuing vali ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the A.O. has validly reopened the assessment proceedings u/s. 147 of the Act. 3. Briefly stated the facts of the case are that the original assessment was framed u/s. 143(3) of the Act vide order dated 31.12.2007. 4. Thereafter the completed assessment was reopened and the reasons for reopening the assessment read as under:- In this case, return of income was filed on 30.10.2005 decla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o what has been mentioned hereinabove. These two exhibits are at pages 11 18 of the paper book. Three notices u/s. 148 were issued on the following dates: ( i) 12.03.2009 ( ii) 26.03.2009 ( iii) 04.10.2010 6. The last notice u/s.148 was issued on 04.10.2010. The return was filed on 19.07.2010. The notices issued u/s. 148 dated 12.03.2009 and 26.03.2009 are much earlier to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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