TMI Blog2021 (10) TMI 953X X X X Extracts X X X X X X X X Extracts X X X X ..... he AO had issued notice u/s. 143(2) on 24.12.2019. Therefore, the service/issuance of mandatory notice u/s. 143(2) of the Act dated 24.12.2019 was not permitted as per proviso to Section 143(2) of the Act is ergo without jurisdiction. So the consequent re-assessment order of AO dated 28.12.2019 is void as held by this Tribunal in the case of Asiatic Oxygen [ 2019 (7) TMI 1875 - ITAT KOLKATA] and similar arguments were raised by the Ld. DR/AO to overcome the proviso to section 143(2) of the Act, however for the same reason as taken note of by this Tribunal in the case of Asiatic Oxygen (supra), we repel the contention of Ld. DR in this case also. Therefore, the re-assessment order of AO dated 28.12.2019 is void in the eyes of law. Appeal of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reveals that the assessee had duly responded to the notice issued under section 148 of the Act vide letter dated 30.03.2019 pursuant to the said notice u/s. 148 of the Act wherein the assessee had requested the AO to treat as return the same return already filed u/s. 139 electronically on 27.09.2012 (i.e. original return of income). Thereafter the Ld. A.R. drew our attention to page 12 of PB wherein the notice u/s. 143(2) of the Act has been issued by the AO which we note is dated 24.12.2019. Therefore, according to Ld. A.R. this fact i.e. 143(2) notice has been issued after six months from the end of the financial year in which the return u/s. 148 of the Act was filed by the assessee in this case on 30.03.2019, cannot de disputed. Thereaft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . As per sec. 143(2), where a return has been furnished u/s. 139 or in response to notice under sub-section (1) of sec. 142, the AO considers it necessary or expedient to ensure that the assessee has not understated the income or has not computed excessive loss or has not under paid the tax in any manner, shall serve on the assessee a notice requiring him on a date to be specified therein either to attend the office of the AO or caused to be produced before the AO any evidence on which the assessee may rely in support of the return. The proviso to sec. 143(2) states that no notice under this sub-section shall be served on the assessee after the expiry of six months from the end of the financial year in which the return is furnished. So, fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant to the 147/148 notice. For that we rely on the judgment of the Hon'ble Calcutta High Court in the case of Iqbal Singh Atwal Vs. CIT (1984) 147 ITR 599 (Cal) and Hon'ble Delhi High Court in the case of Pr. CIT Vs. Shri Jai Shiv Shankar Traders Pvt. Ltd. (2016) 383 ITR 448 (Del.). Therefore, the notice issued by A.O u/s. 143(2) dated 12.12.2013 is hit by the 1st Proviso to section 143(2) of the Act and therefore the A.O had no jurisdiction to issue notice u/s.143(2) after 31.08.2013 and therefore the issuance of notice u/s. 143(2) dated 12.12.2013 and all subsequent action is null in the eyes of the law and therefore we do not find any merit in the appeal of the revenue and the action of the Ld. CIT(A) in quashing the reassessment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Act dated 24.12.2019 was not permitted as per proviso to Section 143(2) of the Act is ergo without jurisdiction. So the consequent re-assessment order of AO dated 28.12.2019 is void as held by this Tribunal in the case of Asiatic Oxygen (supra) and similar arguments were raised by the Ld. DR/AO to overcome the proviso to section 143(2) of the Act, however for the same reason as taken note of by this Tribunal in the case of Asiatic Oxygen (supra), we repel the contention of Ld. DR in this case also. Therefore, the re-assessment order of AO dated 28.12.2019 is void in the eyes of law. 5. In the result, the appeal of assessee is allowed. Order is pronounced in the open court on 13th October, 2021. - - TaxTMI - TMITax - Income ..... X X X X Extracts X X X X X X X X Extracts X X X X
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