TMI Blog2021 (10) TMI 832X X X X Extracts X X X X X X X X Extracts X X X X ..... re-assessment or re-computation shall be made under Section 147 after expiry of nine months where the notice under Section 148 of the Act was served on the assessee on or after 1st day of April, 2005 but before 1st day of April, 2011. Admittedly the notice was served on the assessee on 25.03.2011 and therefore, the time for completion of assessment proceeding in respect of Assessment Year 2004-05 and 2005-06 is 31.12.2011 i.e., nine months from the date of financial year in which notice under Section 148 of the Act was served. However, the order of assessment has been passed beyond the aforesaid period i.e., on 28.03.2013. Therefore, the proceeding for re assessment were completed beyond the period of limitation as prescribed under Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated to his father Late Chikkanna and proceeding was initiated invoking provisions of Section 153C of the Act. Thereafter, an order of assessment was passed on 22.12.2008 in the case of the father of the assessee under Section 143(3) read with Section 153C of the Act for Assessment Years 2004-05 and 2005-06. The aforesaid order of assessment was under challenge in an appeal. The Commissioner of Income Tax (Appeals) annulled the proceeding under Section 153C of the Act on the ground that the condition precedent for issuing notice under Section 153C of the Act was non existent. The revenue did not assail the order passed by the Commissioner of Income Tax (Appeals), which has attained finality. 3. Thereafter, the Assessing Officer initiated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessment has not been completed within the period of nine months as stipulated under Section 153(2) of the Act and therefore, the same is beyond limitation. It is also urged that tribunal failed to appreciate that until and unless one set of proceeding is disposed of, the Assessing Officer was precluded in law from initiating another proceeding under Section 148 of the Act and it ought to have been appreciated that the proceeding initiated pursuant to notice which was served on the assessee on 25.03.2011 continued. In support of aforesaid submissions, reliance has been placed on decisions 'COMMUNIDADO OF CHICALIM VS. INCOME-TAX OFFICER', (2000) 113 TAXMANN 331 (SC), 'ADITYA MEDISALES LTD. VS. DEPUTY COMMISSIONER OF INCOME- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 147 after expiry of nine months where the notice under Section 148 of the Act was served on the assessee on or after 1st day of April, 2005 but before 1st day of April, 2011. 8. Section 282 of the Act provides that notice can be served on an assessee in the manner mentioned therein viz., (a) by post or by such courier service approved by the board; (b) in such manner as provided under the Code of Civil Procedure, 1908 for the purpose of service of summons; (c) in the form of any electronic record as provided in Chapter IV of the Information Technology Act, 2000; or (d) by any other means of transmission of documents as provided by rules made by the Board in this behalf. Thus, service of notice will be complete i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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