Travel Designer India Pvt Ltd Vs DCIT (Gujarat High Court)
Gujarat High Court held that issuance of notice u/s. 143(2) of the Income Tax Act, after six months from the end of financial year in which return u/s. 139(1) was filed, is barred by limitation and cannot be sustained.
Facts- The petitioner is a company registered under the Companies Act, 2013. For the assessment year 2016-17, the petitioner had filed its return of income u/s. 139(1) of the Act on 29.11.2016. Thereafter, the petitioner received an intimation of defective return u/s. 139(9) of the Act on 25.01.2017. The petitioner filed its reply to the notice u/s. 139(9) of the Act on 02.02.2017. However, the petitioner received an intimation regarding non-acceptance of response of defective return on 10.07.2017, wherein the petitioner was asked to correct the defects within a period of fifteen days from the receipt of said notice. The petitioner filed its reply to the non-acceptance of response of defective return through e-portal on 19.07.2017.
Subsequently, the return was processed under sub-section (1) of section 143 of the Act on 25.08.2017, wherein the date of original return is referred to as 29.11.2016. Thereafter, the impugned notice under subsection (2) of section 143 of the Act came to be issued to the petitioner on 11.08.2018, which has given rise to the present petition.
