2025 (9) TMI 954

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....nder: - "3. For that the ld. CIT (A) erred in upholding the assessment order which was passed without issuing notice u/s 143(2) despite valid return being filed in response to notice u/s 148." 03. The facts in brief are that the assessee did not file the return of income under section 139(1) of the Act. Thereafter, the notices under section 148 of the Act was issued on 26.3.2022, in consequence to passing of an order under section 148A(d) of the Act on 26.3.2022, recording therein that income of the assessee has escaped assessment within the meaning of section 147 of the Act. In response, the assessee filed the return of income on 13.3.2023, declaring total income at Rs.19,17,000/- which was treated as non-est by the ld. CIT (A)....

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....id there is no scope for issuing notice u/s 143(2) as there was no valid return of income. Therefore, Ground No. 2 and 3 are dismissed." 05. After hearing the rival contentions and perusing the materials available on record, we find that in this case though the assessee has not filed the return of income within the time limit allowed in the above notice as issued under section 148 of the Act on 26.3.2022. Nonetheless the assessee filed the return of income on 13.3.2023, declaring total income at Rs.19,14,770. The ld. AO treated the return as non-est for the reason that the assessee had not filed the return within the prescribed time limit. However, we further note that the income shown in the return of income filed u/s 148 of the Act, wh....