2019 (5) TMI 1557

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....ted 24.08.2017 came to be issued under Section 143(2) of the Act, which was served on the petitioner on 19.12.2017 and the same was followed by the Notice under Section 142(1) of the Act requesting to produce certain documents. Further, notices were issued under Section 143(2) of the Act and finally on 19.12.2018, thereafter concluding ex-parte assessment, which is impugned herein. 3. The primary ground of challenge to the Assessment Order impugned herein is the Notice issued under Section 143(2) of the Act dated 24.08.2017 served on the assessee on 19.12.2017, is ex-facie bad in law in view of the proviso to Section 143(2) of the Act. Learned counsel referring to the judgment of the Hon'ble Apex Court in the case of Assistant Commissioner....

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.... for ready reference which reads thus: "Provided that no notice under this sub-section shall be served on the assessee after the expiry of six months from the end of the financial year in which the return is furnished."   7. Section 292 BB is extracted herein for ready reference: "292BB Where an assessee has appeared in any proceeding or co-operated in any inquiry relating to an assessment or reassessment, it shall be deemed that any notice under any provision of this Act, which is required to be served upon him, has been duly served upon him in time in accordance with the provisions of this Act and such assessee shall be precluded from taking any objection in any proceeding or inquiry under this Act that the notice was- (a) not....

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....en from the material on record, the assessee neither appeared nor co-operated for inquiry during assessment. It is an exparte assessment concluded by the respondent-Authority, rejecting the time sought for by the petitioner to file objections to the Notices issued under Section 143(2) and under Section 142(1) of the Act. It is clear that service of notice has to be made on the assessee within a period of six months from the end of financial year in which return is furnished, not from the date or issuance of notice. The relevant factor is the date of service of Notice and the same if to be considered in accordance with the e-Portal maintained by the Department, an exception has to be taken with the order impugned herein. In such circumstance....