2019 (4) TMI 1296

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....l activities. The assessee claimed to have filed the return of income. However, there is no evidence in support of the same. The Assessing Officer issued notice u/s 148 of the Act dated 29.09.2014. There is no compliance by the assessee and did not file the return of income. The Assessing Officer issued two separate notices u/s 143(2) of the Act on couple of occasions i.e. 29.04.2015 and 01.07.2015. At this point of time, the assessee filed the return of income on 21.10.2015. As per the ld. AR, no statutory notice u/s 143(2) of the Act was issued after the said return of income was filed in response to the notice u/s 147/148 of the Act. On these facts, ld. Counsel for the assessee filed following additional grounds before us through the cro....

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....d 03.10.2018, a copy of the said decision is placed at page 68 of the Paper Book, ld. Counsel submitted that in the said decision, the notice u/s 148 of the Act was issued to the assessee on 01.04.2013 and subsequently, a statutory notice u/s 143(2) was issued on 23.05.2013. However, the return of income was filed by the assessee only on 23.05.2013 i.e. much after the statutory notice and the notice u/s 148 of the Act were issued. No notice u/s 143(2) of the Act was issued subsequent to the filing of the return of income in response to notice u/s 148 of the Act. On these facts, the Tribunal in the case of Shri Sudhir Menon (supra) held that the reassessment made by the Assessing Officer is invalid relying on the judgement of the Hon'ble Bom....