TaxTMI 
TaxTMI 
2019 (7) TMI 1875
X X X X Extracts X X X X
X X X X Extracts X X X X
.... of appeal filed by the revenue are as under: "1. Whether on the facts and in the circumstances of the case and in law, the Ld.CIT(A) has erred in admitting the additional ground that no notice u/s.143(2) was issued within statutory time after the return was filed u/s.147, the objection was raised by the assessee and, therefore, notice u/s.143(2) issued after expiry of statutory time cannot validate the assessment. 2. Whether on the facts and in the circumstances of the case and in law, the Ld.CIT(A) has erred in considering the objection raised by the AO that no such objection was raised during the scrutiny proceedings by the assessee. 3. Whether on the facts and in the circumstances of the case and in law, the Ld.CIT(A) has erred in....
X X X X Extracts X X X X
X X X X Extracts X X X X
....sons recorded for initiation of proceedings u/s. 147 of the Act. The AO thereafter notes that he provided the reasons recorded to the assessee vide communication dated 25.11.2013. Thereafter, the assessee raised an objection regarding reopening assessment vide letter dated 05.12.2013 which was received in his office (A.O) on 09.12.2013. According to AO, the objection of the assessee was disposed of by a speaking order dated 12.12.2013 and thereafter he issued notice u/s. 143(2) and 142(1) of the Act on 12.12.2013. The main grievance of the assessee was that sec. 143(2) notice of the AO was issued after six months from the end of the month on which the return of income was filed though the assessee had written letter asking the AO to treat t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....g the contention of the assessee. We note that the notice u/s. 148/147 of the Act dated 21.01.2013 pursuant to which the assessee filed letter dated 19.02.2013 requesting the AO to treat the original return filed u/s. 139 of the Act as return in response to notice u/s. 148/147 of the Act. As per sec. 143(2), where a return has been furnished u/s. 139 or in response to notice under sub-section(1) of sec. 142, the AO considers it necessary or expedient to ensure that the assessee has not understated the income or has not computed excessive loss or has not under paid the tax in any manner, shall serve on the assessee a notice requiring him on a date to be specified therein either to attend the office of the AO or caused to be produced before t....