2021 (10) TMI 1109

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..... umdar, DR ORDER PER S.S.GODARA, J.M. : This assessee's appeal for AY.2008-09 arises from the CIT(A)-5, Hyderabad's order dated 30-01-2017 passed in case No.0114 / 2015-16 / CIT(A)-5, involving proceedings u/s. 143(3) r.w.s.147 of the Income Tax Act, 1961 [in short, 'the Act']. Heard both the parties. Case file perused. 2. We notice at the outset that the assessee had filed his petition dt.11- .....

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..... nt documents are already on record. We go by the very analogy and admit the assessee's foregoing petition raising its additional substantive ground(s). We next proceed to deal with the assessee's foregoing legal ground. 4. We find that the learned Assessing Officer has himself filed a remand report dt.13-07-2021 inter alia making it clear that he had issued 148 notice on 21-03-2014 followed by t .....

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..... Sharma (2010) 192 Taxmann.com 197 (Allahabad); v. PCIT Vs. Urmila Devi Sharma (2018) (II) TMI 874 (Raj.HC); also holds that an assessee's letter seeking to treat the original return as that filed in furtherance to Section 148 notice requires issuance of a valid Section 143(2) notice. We accordingly hold in light of the foregoing facts that the impugned re-assessment frame herein on 31-03-2015 .....

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