2021 (5) TMI 103

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....ction of the Assessing Officer by raising the following additional ground of appeal: "That on the facts and in the circumstances of the case and in law, Id CIT-A erred in sustaining the order passed by Ld AO u/s 143(3) without appreciating that as stated in opening portion of impugned assessment order regular return u/s 139(1) of the Act was submitted on 20.03.2017 and notice u/s 143(2) is admittedly issued on 16/10/2017 as noted at second page of assessment order, which is manifestly time barred as last date for issuance of notice u/s 143(2) as reckoned for period under consideration (which is search year) from 31.03.2017 would be 30.09.2017 and so notice u/s 143(2) issued on 16/10/2017 is time barred and accordingly assessment fr....

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.... 3^RD FLOOR, E-2, ARA CENTER, JHANDEWALAN EXTENSION, NEW DELHI. NOTICE UNDER SECTION 142(1) OF THE INCOME TAX ACT, 1961 Dated: 22-09-2017 FAN: ACSPJ6904A Sit. Sajan Kumar Jain, H.No. 1443-1446, Sector-14, Faridabad, Haryana In connection with the assessment for the assessment year 2016-17 you are required to: - (a) Prepare a true and correct return of your income/ the firm's income/ family's income/ the local authority's income/ the company's income/ income of the A.O.P./ income of the body of individuals/ income of A.Y. 2016-17 in respect of which you are assessable under the Income Tax Act, 1961, for the previous year relevant to the assessment year mentioned above. The return sh....