2023 (1) TMI 1406

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....espondent : Sudheendra B. R. , Advocate JUDGMENT P. S. DINESH KUMAR J.- 1. This appeal by the Revenue challenging the order dated July 19, 2019 in I. T. A. No. 585/Bang/2019 passed by the Income-tax Appellate Tribunal, Bangalore ("ITAT" for short), has been admitted to consider following questions of law : "1. Whether on the facts and circumstances of the case, the Tribunal was right in holdi....

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.... 3. The undisputed facts of the case are, the assessee filed return of income for the assessment year ("A. Y." for short) 2008-09 on September 30, 2008. Assessment under section 143(3) of the Income-tax Act, 1961 (the "Act" for short) was completed on May 12, 2010. The Assessing Officer ("AO" for short) issued notice under section 148 of the Act dated April 18, 2013. Pursuant thereto no action wa....

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....ssee did not file his return of income. The Assessing Officer has rightly issued second notice within six years from the date of end of assessment year and no parallel proceedings were neither pending nor initiated. Therefore, the impugned order is unsustainable and accordingly, prayed for allowing this appeal. 6. Shri Sudheendra adverting to section 153(2) of the Act, as it stood prior to amendm....

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....ial year ("F.Y." for short). In the case on hand, the notice has been issued on April 18, 2013. The end of the financial year shall be March 31, 2014 and one year therefrom would expire on March 31, 2015. Thus, the Assessing Officer had time till March 31, 2015 to complete the proceedings. 10. The Income-tax Appellate Tribunal relying upon the decision of the hon'ble Gujarat High Court render....