2025 (7) TMI 445

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....ed return of income for Assessment Year 1997-98 on 21.10.1997 declaring income of Rs. 3,02,500/ -. Its case was selected under random scrutiny. Notice under Section 142(1) and 143(2) of Income Tax Act, 1961 (for short 'IT Act') was issued. Assessing Officer passed order dated 27.08.1999. Deduction claimed for a sum of Rs. 1,20,000/- was disallowed and there was further addition of Rs. 24,431/- as Income from other sources and a demand of Rs. 18000/- was raised. Appeal filed by appellant was dismissed by the Commissioner of Income Tax, Appeals, Jalandhar vide order dated 03.05.2002. 3. Learned appellate tribunal vide impugned order dated 27.08.2004 rejected appeal filed by appellant. Present appeal was thus filed by the appellant/....

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....61 was issued and served upon the assessee for selection of case for scrutiny assessment." 7. Learned senior counsel for appellant submits that once it is apparent from the record that notice under Section 143(2) of the IT Act was not served upon the assessee within a period of 12 months from the end of the month in which the return was furnished, entire proceedings are vitiated. In case the relevant record is not available with the respondent, the facts can be culled out from the assessment order dated 27.08.1999 itself. 8. It is to be noted at this stage that as per affidavit dated 07.01.2025 filed on behalf of the department, it is conceded that in case relevant assessment record is not traceable/available with the office, cognizan....

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..... Therefore, the last date before notice under Section 143(2) of the IT Act could be issued was 31.10.1998. 13. Proviso to Section 143(2) of IT Act at the relevant time reads as under :- "2) Provided that no notice under this sub-section shall be served on the assessee after the expiry of twelve months from the end of the month in which the return is furnished." 14. Concededly, relevant record is not available with the department. Assessment order dated 27.08.1999 has been perused. It is specifically stated therein that; "Assessee filed return of income on 21.10.1997 declaring income of Rs. 3,02,500/ -. Case of the assessee firm was selected under random scrutiny. Detailed questionnaire along with notices under Secti....