TaxTMI 
TaxTMI 
2020 (3) TMI 1165
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....the Ld.CIT(A) has erred in law and on facts by annulling the assessment order on the ground that no notice under section 143(2) was issued before the completion of assessment. 2. That the Ld. CIT(A) has erred in law and on facts by ignoring the facts that no return was filed by the assessee in response to notice under section 148 and notice uls 143(2) is only mandatory, where a return has been furnished under section 139, or in response to a notice under sub-section (1) of section.142 or in response to notice uls 148 of the I.T. Act, 1961, whereas in this case no return was filed. 3. That the Ld. CIT(A) has erred in law and on facts by ignoring the fact that as per provision of section 143(2)(ii) there is a time limit for issuance of notice under section 143(2) i.e. shall be served on the assessee before the expiry of six months from the end of the financial year in which the return is furnished, but in the case under consideration no return was filed by the assessee. 4. That the Ld. CIT(A) has erred in law and on facts by annulling the assessment order as on similar issues Hon'ble ITAT, Delhi Bench 'SMC', New Delhi vide order dated 30/10/2017....
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....hen the provisions of section 150 of the Act may be enacted. In the referred order (supra), it has been explained on this issue as under: "We find that the provisions of sub-section (1) shall not apply where the reassessment proceedings would have been barred by time even at the time when the order, which was the subject-matter of appeal, revision, etc., was passed. In other words, sub-section (2) provides a rider as if in the nature of a proviso to sub- section (1) providing that the provisions of sub-section (1) shall not apply where by virtue of any other provision limiting the time within which action for assessment, reassessment or recomputation may be taken, such assessment, reassessment or recomputation is barred on the date of the order which is the subject-matter of the appeal, reference or revision in which the finding or direction is contained. It would, thus, mean that an appellate or revision authority cannot give a direction for assessment or reassessment which goes to the extent of conferring jurisdiction upon the Assessing Officer if his jurisdiction had ceased due to the bar of limitation. If the issuing of a notice for assessment or reassessment for a par....
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....of appeal , revision was passed on 12/12/2017.The provision of sub-section (1) of section 150 shall not apply in this case as action for assessment! reassessment proceedings would have been barred by time when the assessment order, which was subject matter of appeal, was passed in the light of provisions of sub section (2) of section 150. For clarity section 150 is reproduced as hereunder: "150(1): Notwithstanding anything contained in section 149, the notice u./s 148 may be issued at any time for the purpose of making an assessment or reassessment or re-computation in consequence of or to give effect to any finding or direction contained in an order passed by any authority in any proceeding under this Act by way of appeal, reference or revision or by a Court in any proceeding under any other law. (2) The provisions of sub--section(1) shall not apply in any case where any such assessment, reassessment or recomputation as is referred to in that sub-section relates to an assessment year in respect of which an assessment, reassessment or recomputation could not have been made at the time the order which was the subject-matter of the appeal, reference or revision, ....
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....der section 143(2) was issued before the completion of assessment. 2. That the Ld. CIT(A) has erred in law and on facts by ignoring the facts that no return was filed by the assessee in response to notice under section 148 and notice uls 143(2) is only mandatory, where a return has been furnished under section 139, or in response to a notice under sub-section (1) of section.142 or in response to notice uls 148 of the I.T. Act, 1961, whereas in this case no return was filed. 3. That the Ld. CIT(A) has erred in law and on facts by ignoring the fact that as per provision of section 143(2)(ii) there is a time limit for issuance of notice under section 143(2) i.e. shall be served on the assessee before the expiry of six months from the end of the financial year in which the return is furnished, but in the case under consideration no return was filed by the assessee. 4. That the Ld. CIT(A) has erred in law and on facts by annulling the assessment order as on similar issues Hon'ble ITAT, Delhi Bench 'SMC', New Delhi vide order dated 30/10/2017 in ITA No.43101De1/2017 in the case of Sh. Sachin S/o Late Sh. Bhule Singh Village -Mamura, Sector-66, Parga....
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....(2), New Delhi Vs. M/s Neetee Clothing (P) Ltd., 6/28, Shanti Niketan, New Delhi, in which it has been amply clarified when the provisions of section 150 of the Act may be enacted. In the referred order (supra), it has been explained on this issue as under: "We find that the provisions of sub-section (1) shall not apply where the reassessment proceedings would have been barred by time even at the time when the order, which was the subject-matter of appeal, revision, etc., was passed. In other words, sub-section (2) provides a rider as if in the nature of a proviso to sub- section (1) providing that the provisions of sub-section (1) shall not apply where by virtue of any other provision limiting the time within which action for assessment, reassessment or recomputation may be taken, such assessment, reassessment or recomputation is barred on the date of the order which is the subject-matter of the appeal, reference or revision in which the finding or direction is contained. It would, thus, mean that an appellate or revision authority cannot give a direction for assessment or reassessment which goes to the extent of conferring jurisdiction upon the Assessing Officer if his j....