Case Law Details
B.Kubendran Vs DCIT (Madras High Court)
Conclusion: Section 153A only states that an assessment in terms thereof shall be completed in terms of the provisions of the Income Tax Act, 1961 as if such return were a return required to be furnished under Section 139. It would thus suffice that in framing an assessment under Section 153A, due regard must be given to the principles of natural justice, which requirement will stand satisfied either by issuance of notice under Section 143(2) or a question-naire under Section 142(1). Therefore, a notice under Section 143(2) was not to be mandatorily issued prior to completion of an assessment in consequence of a notice under Section 153C.
Held: The issue arose for consideration was whether a notice under Section 143(2) was to be mandatorily issued prior to completion of an assessment in consequence of a notice under Section 153C. It was held that the difference in the language of Section 158 BC and Section 153A must be attributed sufficient weightage. While there is specific reference to the provisions of Section 143(2) in Section 158 BC, such reference is conspicuous by its absence in Section 153A. Section 153A only states that an assessment in terms thereof shall be completed in terms of the provisions of the Income Tax Act, 1961 as if such return were a return required to be furnished under Section 139. It would thus suffice that in framing an assessment under Section 153A, due regard must be given to the principles of natural justice, which requirement will stand satisfied either by issuance of notice under Section 143(2) or a question-naire under Section 142(1). In this case, a questionnaire had been issued. Therefore, a notice under Section 143(2) was not to be mandatorily issued prior to completion of an assessment in consequence of a notice under Section 153C.
FULL TEXT OF THE JUDGMENT/ORDER of MADRAS HIGH COURT
Heard Mr.Nithyesh Natraj, learned Counsel for the petitioner and Mr.A.P.Srinivas, learned Senior Standing Counsel for the respondents.
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