2014 (3) TMI 806

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.... (A) cancelling the assessment order u/s 158BC of the Income Tax Act without appreciating that the assessee's return for block period filed u/s 158BC of the Income Tax Act beyond the time limit of 45 days was invalid and therefore notice u/s 143(2) was not required to be issued ?      (ii) Whether in the facts and circumstances of the present case, the department is required to issue notice u/s 143(2) of the Income Tax Act even though the assessee had not filed the return of income for block period within the maximum prescribed limit of 45 days pursuant to notice u/s 158BC of Income Tax Act ?" 2. The issue pertains to assessment for the block assessment period from April 1, 1989 to March 28, 2000. This is the s....

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....Gauhati High Court in the case of Smt. Bandana Gagoi (supra). In case, it is found that these assessees or any one of them had been served with notice u/s 143(2) of the Act, within the prescribed, then will restore his original orders and assessee will be free to come before the Tribunal for decision on the merits." 3. Pursuant to this order, the Appellate Commissioner passed order dated April 27, 2010 and held as under :      "5. After going through the entire facts of the case it is seen that the Block return was filed on 29.11.2000 and notice u/s 142(1) was issued by the AO dated 24.01.2002. In my opinion this notice is equivalent to notice u/s 143(2) because through notice u/s 142(1) the appellant was required ....

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....eriod prescribed and in case it is found that no notice u/s 143(2) has been served upon, he will cancel the assessments as illegal and bad in law in the light of the decision of the Hon'ble High Court in the case of Smt. Bandana Gogoi v. CIT [2007] 289 ITR 28 (Gauhati). Since the directions were very specific and the Revenue has not demonstrated about the issuance of the notice u/s 143(2) of the Act as per the provisions of the Act, therefore the assessment orders were cancelled by categorically mentioning that, "assessment order is directed to be cancelled, as Hon'ble ITAT has already directed the CIT (A) to cancel the assessments as illegal and bad in law in the light of decision of Hon'ble Gauhati High Court in the case of Sm....