Скачать или смотреть Is notice u/s 143(2) is to be issued after filling return of income u/s 148 even if issued earlier?

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[2025] 126 ITR (Trib) 290 (Mumbai)
[BEFORE THE INCOME-TAX APPELLATE TRIBUNAL -MUMBAI "SMC" BENCH]

VINOD KUMAR KASTURCHAND GOLECHHA
v.
INCOME-TAX OFFICER

SMT. BEENA PILLAI (Judicial Member) and SMT. RENU JAUHRI (Accountant Member)

December 17, 2024.

Playlist: 143(2), 148

143(2): Assessment
148: Issue of notice where income has escaped assessment

A.Y: 2009-10, 2010-11/Assessee

Question: Is notice u/s 143(2) is to be issued after filling return of income u/s 148 even if issued earlier?

1. For the assessment years 2009-10 and 2010-11, the Assessing Officer issued notices under section 148 of the Income-tax Act, 1961 on March 18, 2016.

2. The assessee responded on June 6, 2016, requesting that the original returns filed for these years be treated as returns filed in response to the notices.

3. Pursuant to notices under section 143(2) issued on June 3, 2016 and section 142(1) reassessment orders were passed making additions for both years, which were confirmed by The Commissioner (Appeals).

4. Held allowing the appeal, that the wording of section 143(2)(ii) as applicable to the year under consideration required the Assessing Officer to be satisfied after examination of the return filed by the assessee that, prima facie, the assessee had understated the income or had computed excessive loss or had underpaid the tax in any manner.

5. The Assessing Officer thus had a discretion to issue a notice under section 143(2), if he considered it necessary or expedient to do so.

6. Such exercise by the Assessing Officer under section 143(2) of the Act was qualitatively different from the issue of notice under section 142(1) of the Act which was in a standard proforma.

7. In the facts of the case, the notices under section 143(2) were issued to the assessee, but were not based on examining the return of income filed by the assessee that was picked-up for scrutiny in the reassessment proceedings.

8. Thus, the reassessment order passed without compliance with the mandatory requirement of a notice being issued by the Assessing Officer under section 143(2) of the Act pursuant to filing of return of income, could not be treated to be the correct procedure in the eyes of law.

9. The basic requirement under the Act for issuance of notice under section 143(2) could not be dispensed with.

10. The Assessing Officer did not issue notices under section 143(2) for both years under consideration, subsequent to the letter filed by the assessee dated June 6, 2016 intimating the Assessing Officer to treat the original return as return pursuant to the notice under section 148 of the Act, which was fatal to the reassessment order so passed.

11. The reassessment orders passed for the assessment years 2009-10 & 2010-11 stood quashed.

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Link for some important videos:

1) WHETHER TRIBUNAL CAN REMAND MATTER IN ENTIRETY WHERE DEPARTMENT DID NOT FILE CROSS APPEALS?- https://www.youtube.com/watch?v=gkqMk...

2) WHETHER ASSESSEE HAS ALSO TO CHALLENGE THE FINDINGS OF THE A.O THAT NOTICE HAS BEEN SERVED?- https://www.youtube.com/watch?v=XbZWh...

3) WHETHER EXTENDED TIME LIMIT U/S 149(1)(b) CAN BE USED ON THE BASIS OF SALES CONSIDERATION U/S 48?- https://www.youtube.com/watch?v=WuRt9...

4) WHETHER NOTICE SENT TO SECONDARY EMAIL IS VALID IF NOT SENT TO PRIMARY E-MAIL U/S 148?- https://www.youtube.com/watch?v=aAzHE...

5) WHETHER ENTRIES IN BOOKS OF ACCOUNTS CONCLUSIVE TO DETERMINE TAXABLE INCOME OF ASSESSEE?- https://www.youtube.com/watch?v=Rx8JQ...