2019 (5) TMI 1166

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....er section 148 of the Income Tax Act, 1961, on 20th March 2015. The reasons for reopening of assessment recorded were conveyed to the assessee. In response to the notice under section 148 of the Income Tax Act, assessee filed reply dated 25th March 2015, has submitted that return of income filed in original on 11th August 2010 may please be treated as return filed in response to notice under section 148 of the Income Tax Act 1961. Thereafter, the assessee filed objections to reopening of assessment which were disposed of separately. 2.1. Notice under section 143(2) and 142(1) read with section 129 of the Income Tax Act, dated 9th February 2018 were issued. In complaints thereto, assessee filed requisite details. The assessing officer not....

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....Assessee, at the outset submitted that the copy of the notice under section 148 dated 20th March 2015 is filed at page 20 of the paper book. The assessee filed letter on 25th March 2015 in pursuance to notice under section 148 submitted before A.O. that original return may be treated as return having been filed in response to notice under section 148 of the Income Tax Act, 1961 [PB-21]. PB-36 is notice under section 143(2) of the Income Tax Act dated 9th February 2016. She has, therefore, submitted that last date for issue of notice under section 143(2) is 30th September 2015, therefore, assessment order is nullity, illegal and bad in law. Learned Counsel for the Assessee submitted that delay in issuing notice under section 143(2) of the In....

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..../Del./2017, 2527/Del./2017, 3301/Del./2017, dt. 10.12.2018, ITAT Delhi. 13. A.C.I.T. v. M/s. Dimension Promoters Pvt. Ltd., ITA.No. 1105/Del/2011, C.O. 326/Del/2011 dt. 02.01.2018, ITAT Delhi. 14.  UKT Software Technologies Pvt. Ltd. v. ITO, ITA NO. 4719 4720/Del/2011, dt.16.01.2013, ITAT Delhi. 5. On the other hand, Ld. D.R. relied upon the orders of the authorities below and also relied upon Judgment of the Delhi High Court in the case of CIT vs. Madhya Bharat Energy Corporation Ltd., (2011) 337 ITR 389 (Del.) and Judgment of Punjab and Haryana High Court in the case of CIT, Amirtsar vs. OCM India Ltd., (2008) 170 Taxman 150 (P&H). Learned Departmental Representative also submitted that whether letter filed by assessee....

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....ax Act was not issued within the time. Similarly in the same Judgment the Judgment of the Honorable Delhi High Court in the case of CIT versus Madhya Bharat Energy Corporation Ltd., (supra), relied upon by the Learned Department of Representative has been considered and is distinguished by the Honorable Delhi High Court and have held that the said decision is not of any assistance to the Revenue as far as the issue in the present case is concerned i.e., failure to issue notice under section 143(2) of the Income Tax Act within the period of limitation. 7.1. Proviso to Section 143(2) provides that "provided that no notice under clause (ii) shall be served on the assessee after expiry of six months from the end of the financial year in whic....