TaxTMI 
TaxTMI 
2014 (10) TMI 296
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.... "1. On the facts and in the present circumstances of the case, the learned CIT(A) has earned in quashing the assessment order passed u/s. 143(3) of the Act despite the fact that notice u/s. 143(2) of the I.T. Act was duly served upon the assessee by way of personal service and through registered post despite the fact that another notice was also sent within the prescribed time, which has been totally ignored." 2. Facts of the case in brief are that the assessee filed his return of income belatedly on 26/03/2010 showing taxable income of Rs. 6,03,414/-, which was processed under section 143(1) of the I.T. Act, 1961 (hereinafter referred to as "Act", for short" on 05/04/2010. Since....
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....elating to the issuance and service of notices under section 143(2) of the Act as stated by the Assessing Officer as under:- Dt. of issue of notice Date of service Date of hearing Served on Remarks 03/03/2011 04/03/2011 16/03/2011 Sh. Bherulal None attended 06/06/2011 08/06/2011 15/06/2011 Person not identified None attended 12/07/2011 14/07/2011 26/07/2011 Sh. Bherulal None attended 23/09/2011 28/09/2011 05/01/2011 Person not identified None attended 07/10/2011 11/10/2011 18/10/2011 Person not identified None attended 18/11/2011 24/11/2011 25/01/2011 Person not identified Adjournment application filed ....
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....rved that the Assessing Officer had not controverted the affidavit of Shri Bherulal filed by the assessee during the course of appellate proceedings, which was sent to the Assessing Officer for his comments. He, therefore, held that the notice under section 143(2) of the Act was served along with questionnaire to the assessee on 18/11/2011, which was barred by limitation prescribed under the provisions of section 143(2) of the Act. Accordingly, the assessment completed, on the basis of invalid notice under section 143(2) of the Act, was quashed. Now, the department is in appeal. 6. At the time of hearing, nobody was present on behalf of assessee neither any adjournment was sought. We, therefore, proceeded exparte qua the assessee and have ....
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....nbsp; "Section 158BC provides for enquiry and assessment. After the return is filed, clause (b) of section 158BC provides that the Assessing Officer shall proceed to determine the undisclosed income of the block period in the manner laid down in section 158BB and "the provisions of section 142, sub-sections (2) and (3) of section 143, section 144 and section145 shall, so far as may be, apply". This indicates that this clause enables the Assessing Officer, after the return is filed, to complete the assessment under section 143(2) by following the procedure like issue of notice under section 143(2)/142. This does not provide accepting the return as provided under section 143(3) only. If an assessment is to be com....