TaxTMI 
TaxTMI 
2017 (7) TMI 1449
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....for the assessee stated that the appeal filed by the assessee is barred by limitations by 42 days and assessee has filed condonation petition supported by affidavit stating the reasons that the CIT(A)'s order was not served on the assessee but was collected by Chartered Accountant and the date of collection was 12-19-2016 and appeal was filed on 23-12-2016. There was delay of 42 days and the reason presented in the affidavit reads as under: - "1. The company is in fact not active at present. Hence, the order of Commissioner of income tax (appeals) for assessment year 2009-10 could not be served and was finally collected by the Chartered Accountant who attended the appeal before the Commissioner. We were confused about the further action t....
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....ice u/s 143(2) was not issued because the assessee has not filed return physically or electronically, pursuant to notice u/s 148 and latter to rely upon the original return filed u/s 139 cannot fulfill the statutory requirement to issue notice u/s 143(2) before selection, (c) compiled the information AY wise of parties and reiterated the findings of impugned assessment orders on merits as well as legal aspects, and (d) attempted to justify the addition of miscellaneous expenses relying upon the relevant proviso to sec. 147 which authorizes him to add without satisfying the words "as escaped assessment" of that proviso. In sum and substance, he justified his impugned assessment order for all three years under appeal. Nowhere in remand report....
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.... of section 142, the Assessing Officer shall, - (I) where he has reason to believe that any claim of loss, exemption, deduction, allowance or relief made in the return is inadmissible...... Thus, as per Act notice u/s 143(2) shall be issued where a return has been furnished under section 139, or in response to a notice u/s 142(1). The assessee had not filed physical or e-filed return of income in response to notice u/s 148. Merely submitting letter that treat original return as return in response to notice u/s 148, cannot fulfill the statutory requirement to issue notice under section 143(2) before selecting for scrutiny. The assessee had not raised an objection for non-issuance of notice u/s 143(2) during the course of assessment pro....
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....ssee brought before me the fact relating to filing of letter before the AO to treat the original return filed u/s 139(1) of the Act as return filed u/s 148 of the Act. 8. I have heard both the sides and gone through the facts and circumstances of the case. I find that admittedly no notice u/s 143(2) of the Act was issued in the present case despite the fact that the assessee filed a letter in response to notice u/s 148 of the Act that the return originally filed u/s 139(1) of the Act can be treated as return filed u/s 148 of the Act. Hon'ble Bombay High Court in the case of Geno Pharmaceuticals Ltd. (Supra) has very categorically held as para 5 and 6 as under: - "5. Apart from that, it is an admitted position that no notice under Section....