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TMI Blog2014 (8) TMI 1188X X X X Extracts X X X X X X X X Extracts X X X X ..... n Association of Persons (AOP), invoking Sec.184(5) of the Act, 1961. 2. Facts apropos are that the AO during the course of assessment proceedings for the assessment year 1999-2000, pursuant to certain directions by this Tribunal noticed that assessee, a partnership firm, was running a marriage hall and also deriving rental income. However, he noted that no returns were filed for the impugned assessment years. Notices u/s 148 of the IT Act, 1961 was issued on 15-12-2009 and pursuant thereto assessee filed returns on 08-01-2010 declaring loss of Rs. 48,647/-, Rs. 43,358/- and Rs. 4,194/- respectively for assessment years 2005-06, 2006-07 & 2007-08. 3. In the computation of income filed by the assessee, assessee had shown rent received on l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made by the AO. 5. Now, before us learned AR strongly assailing the order of the lower authorities submitted that assessee had admittedly not filed the return u/s 139(1) of the IT Act, 1961. However, according to him, returns were filed pursuant to notices under section 148 issued for the impugned assessment year on 15-12-2009. As per learned AR once such returns were filed there was no scope for applying first two limbs of sub-sec(1) of Sec.144 of the IT Act, 1961. The only limb that would be attracted was clause(c), but for attracting this limb there should have been a failure to comply with a notice issued u/s 143(2) of the IT Act, 1961. Here, there was no such failure on the part of the assessee. 6. Reading sub-sec.5 of Sec.184, learn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the assessment, reassessment or re-computation under section 147, the 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 or the income of any other person in respect of which he is assessable under this Act during the previous year corresponding to the relevant assessment year, in the prescribed form and verified in the prescribed manner and setting forth such other particulars as may be prescribed and the provisions of this Act shall, so far as may be apply accordingly as if such return were a return required to be furnished under section 139". 9. A reading of the above clearly show that a return filed in pursuance of notice u/s 14 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) of Sec.144 of the IT Act, 1961. He goes out of the ambit of clause(a). For applying clause(c ), it is necessary that assessee should have failed to comply with the terms of notice issued under sec.143(2) of the IT Act, 1961. At page-2 of the assessment order, the AO has mentioned as under; "As per scrutiny guidelines issued by Board for financial year 2010-11, all cases where returns were filed in response to notice u/s 148 have to be selected for scrutiny and accordingly case was selected for scrutiny and notices u/s 143(2) and 142(1) were issued on 14-09-2011. In response to said notices, assessee's authorized representative Sri T.N.Ramadas, ITP, appeared and produced books of accounts, bank pass books and various details called f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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