Case Law Details
ITO Vs S. M. Batha Education Trust (ITAT Pune)
In the absence of pending return of income, the provisions of section 143(2) of the Act is clear that notice can be issued only when a valid return is pending for assessment. Reassessment proceedings is invalid if notice U/sec.143(2) is issued prior to filing of return in pursuance of notice under section 148 since income tax return is not pending for issue of notice under section 143(2) and no statutory notice u/s 143(2) of the Act was issued after the said return of income was filed in response to the notice u/s 147/148 of the Act.
FULL TEXT OF THE ITAT JUDGEMENT
The appeal filed by the Revenue is against the order of CIT(A)-10, Pune dated 05.10.2016 for the Assessment Year 2012-13. The Cross Objection filed by the assessee is against the appeal of the Revenue.
2. Briefly stated the relevant facts include that the assessee is a trust and is engaged in the educational activities. The assessee claimed to have filed the return of income. However, there is no evidence in support of the same. The Assessing Officer issued notice u/s 148 of the Act dated 29.09.2014. There is no compliance by the assessee and did not file the return of income. The Assessing Officer issued two separate notices u/s 143(2) of the Act on couple of occasions i.e. 29.04.2015 and 01.07.2015. At this point of time, the assessee filed the return of income on 21.10.2015. As per the ld. AR, no statutory notice u/s 143(2) of the Act was issued after the said return of income was filed in response to the notice u/s 147/148 of the Act. On these facts, ld. Counsel for the assessee filed following additional grounds before us through the cross objection filed against the appeal of the Revenue, which read as under :-
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