TMI Blog2019 (4) TMI 1296X X X X Extracts X X X X X X X X Extracts X X X X ..... - ITA No. 2908/PUN/2016 And C. O. No.56/PUN/2018 - - - Dated:- 4-4-2019 - SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM For The Revenue : Smt. Nandita Kanchan For The Assessee : Shri Vishnu Bhutada ORDER PER D. KARUNAKARA RAO, AM: The appeal filed by the Revenue is against the order of CIT(A)-10, Pune dated 05.10.2016 for the Assessment Year 2012-13. The Cross Objection filed by the assessee is against the appeal of the Revenue. 2. Briefly stated the relevant facts include that the assessee is a trust and is engaged in the educational activities. The assessee claimed to have filed the return of income. However, there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n raising the said legal issue relating to the validity of the reassessment order passed by the Assessing Officer without issuing statutory notice u/s 143(2) of the Act. In this regard, ld. Counsel submitted that the reassessment made by the Assessing Officer without issuance of notice u/s 143(2) of the Act posterior to i.e. after the return of income was filed in response to the notice u/s 148 of the Act, is invalid and illegal. The ld. Counsel brought our attention to the various decisions in this regard. 4. Referring to the decision of the Mumbai Bench of the Tribunal in the case of Shri Sudhir Menon vs. ACIT in ITA No.1744/Mum/2016 for the assessment year 2010-11 order dated 03.10.2018, a copy of the said decision is pla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act dated 03.05.2013 requiring the assessee to attend the office on 13.05.2013 was also issued. Up to this date i.e. 13.05.2013 no return of income was filed by the assessee in response to notice under section 148 of the Act. According to us, in view of consistent view of jurisdictional High Court and Delhi High Court, in the absence of pending return of income, the provisions of section 143(2) of the Act is clear that notice can be issued only when a valid return is pending for assessment. Accordingly, this notice has no meaning. The assessee filed return of income under section 148 of the Act vide letter dated 23.05.2013 stating that the original return of income can be treated as return filed in response to notice under section 148 of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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