TMI Blog2019 (6) TMI 403X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 143(2) which ended on 30.09.2005 and thus was clearly hit by limitation. In such view of the matter, the entire exercise by the Assessing Authority u/s 143(3) is illegal and time barred and its affirmation by the appellate authority is an illegality perpetuated. For the reasons discussed, we quash the entire proceedings including the assessment order passed by the Assessing Authority for the assessment year 2004-05 - Decided in favour of assessee - Civil Writ Jurisdiction Case No.16890 of 2017 - - - Dated:- 14-5-2019 - Mr. Justice Jyoti Saran And Mr. Justice Anjani Kumar Sharan For the Petitioner/s : Mr.Prakash Sahay, Advocate For the Respondent/s : Mr.Archana Sinha @ Archana S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce in this regard can be served on the assessee on the expiry of six months from the end of the financial year in which the return was filed. Mr. Sahay with reference to the assessment order itself submits that while the return for the assessment year 2004-05 was filed under Section 139 of the Act by the assessee on 30.09.2004, the limitation prescribed under the proviso attached to Section 143(2) of the Act expires on 30th September, 2005, i.e. six months of the end of the financial year in which the return was filed. He submits that since the return was filed on 30.09.2004, in the financial year 2004-05 ending on 31.03.2005, the six months period prescribed in the proviso to Section 143(2) of the Act would end on 30.09.2005. Learned c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at any stage of the proceeding nor provides sanction to a void proceedings. On the facts available on record, there is no dispute that the return was filed in the financial year 2004-05 which ended on 31.03.2005 and the notice under Section 143(2) of the Act was being issued on 08.08.2006 as admitted by the Assessing Authority himself, which was far beyond the limitation prescribed under the proviso attached to Section 143(2) of the Act which ended on 30.09.2005 and thus was clearly hit by limitation. In such view of the matter, the entire exercise by the Assessing Authority under Section 143(3) of the Act is illegal and time barred and its affirmation by the appellate authority is an illegality perpe ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
