2014 (3) TMI 931

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.... Court of Kerala challenging the order of the Tribunal. It was inter alila, contended that the assessment got vitiated in view of failure to serve the notice as per the provisions of sec. 143(2) of the Act. The Hon'le High Court restored the matter back to the file of the Tribunal with the direction to consider the question of limitation. The operative part of the order of the Hon'ble High Court is read as under:  "8. As far as the merits of the appeal is concerned, after perusing the order passed by the Tribunal, we do not think that there is any question of law involved in the case as the finding of the authorities are based on factual materials. However, if the question of limitation is decided in favour of the appellant, the ent....

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....3(2) of the Act gets extended by the first proviso given below sub sec (i) of section 148. The ld DR submitted that as per the proviso referred above, the notice issued u/s 143(2) of the Act before the expiry of time limit for making the assessment/reassessment, shall be deemed a valid notice. The ld DR submitted that the notice u/s 143(2) was served on the assessee, which is evident from the order sheet noting made by the AO. The Ld D.R submitted that the Ld CIT(A) has extracted the relevant portion of the order sheet noting in para 7 of his order. For the sake of convenience, we extract below the observations made by the ld CIT(A) in para 7 of his order: "7. The next issue with regard to reopening is the ground raised that the reason f....

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....ings, the appellant is now precluded from raising such objections against the very proceedings in which he himself has participated and cooperated. Therefore, in the light of the above discussion, I hold that the grounds raised against the reopening are without merits and the appellant fails on this ground of appeal." Accordingly, the Ld D.R submitted that the notice u/s 143(2) was served upon the assessee within the extended time limit provided under the proviso to sub. sec. (1) of sec. 148 of the Act. Accordingly, the Ld D.R contended that the notice u/s 143(2) of the Act is not barred by limitation. 5. We have heard the rival contentions and carefully perused the order passed by Hon'ble jurisdictional High Court. In our view, the f....