2025 (3) TMI 720

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....the appeal of the assessee company be heard on merits and on legal grounds. 2. That in view of the notice dated 22.09.2019, issued u/s 143(2) of the Income Tax Act, 1961, and the law explained by The Hon'ble Supreme Court of India, in "Commissioner Of Income-Tax vs Gujarat Electricity Board, 260 ITR 84 SC", intimation dated 25.12.2019 issued u/s 143(1)(a) was not required to be framed and that the income determined and the tax demand created vide intimation dated 25.12.2019 u/s 143(1)(a) is bad in law and is required to be deleted. 3. That variance made to income in proceedings u/s 143(1) without first confronting the assessee... 4. That on the facts and in the circumstances of the case and in law, the Ld. DCI....

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....ould not be passed was not required. The income and the tax demand intimated vide intimation dated 25.12.2019 issued u/s 143(1)(a) is bad in law and is required to be deleted." 4. As the issue raised vide additional ground goes to the root of the matter, we allow the additional ground to be raised. 5. Vide Ground No. 1, the assessee has prayed for condonation of delay on account of Covid 19 and subsequent lockdown. An affidavit has been filed in this regard by the Managing Director of the company and furnished on record. Considering the affidavit and submissions of the ld. counsel for the assessee, we find that there is reasonable cause for delay in filing the appeal. We, therefore, condone the same and admit the appeal. 6. The ass....

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..../s 143(2), can the AO conduct processing of the return u/s We find that the Hon'ble Supreme Court in the case of Gujarat Electricity Board [supra] has decided this issue in favour of the assessee as follows: "Even otherwise, the view taken by the Gujarat High Court seems to be correct on principle. There is no dispute that Section 143(1)(a) of the Act enacts a summary procedure for quick collection of tax and quick refunds. Under the scheme if there is a serious objection to any of the orders made by the Assessing Officer determining the income, it is open to the assessee to ask for rectification under Section 154. Apart therefrom, the provisions of Section 143(1)(a)(i) indicate that the intimation sent under Section 143(1)(a) ....