Uber Health Tech Private Limited Vs ACIT (ITAT Bangalore)
Defective Return Cured, Scrutiny Notice Too Late: ITAT Quashes Uber Health Tech Assessment
The notice date decided the appeal
In Uber Health Tech Private Limited v. ACIT, ITA No. 2021/Bang/2025, the Bengaluru Bench of the Income Tax Appellate Tribunal held that correcting defects in a return under section 139(9) did not give the Assessing Officer a fresh period to issue a scrutiny notice. The company had filed its return on 29 September 2017. Its defects were addressed later, but the notice under section 143(2) was issued only on 22 September 2019. For assessment year 2017–18, the Tribunal held that the notice should have been issued by 30 September 2018.
The consequence was decisive: the scrutiny notice was time-barred and the assessment order dated 12 December 2019 was quashed. The Tribunal pronounced its order on 21 September 2026.
How the tax dispute arose
Uber Health Tech developed software platforms for health and related products. It filed a return declaring a loss of approximately ₹1.74 crore. The case was subsequently selected for scrutiny. After the company did not respond to notices seeking details, the Assessing Officer completed an assessment that included an addition of approximately ₹6.40 crore for securities premium shown in its balance sheet. He also disallowed ₹64.20 lakh, being 30% of expenses of ₹2.14 crore, for want of supporting details.
