Case Law Details
Case Name : ITO Vs M/s Staunch Marketing Pvt. Ltd. (ITAT Delhi)
Appeal Number : I.T.A. No. 1643/DEL/2008
Date of Judgement/Order : 12/05/2015
Related Assessment Year :
Courts :
All ITAT ITAT Delhi
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Sponsored
Admittedly no notice u/s 143(2) was issued to the assessee and only notice u/s 142(1) was issued and on this aspect the ITAT in the case of Silver Line (supra) in para 7.1 of its order has observed as under:
“7.1. Now, the moot question for consideration i Please become a Premium member. If you are already a Premium member, login here to access the full content.
Sponsored
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.
DEAR SIR,
1) ASSESSEE IS PVT LTD COMPANY FILED RETURN FOR ASSESSMENT YEAR 2012-13 ON 08/01/2013.
2)THE RETURN WAS PROCESSED u/s 143(1)
3) CASE SELECTED FOR SCRUTINY u/s 143(2) ISSUED ON 08/08/2013 (ASSESS FILED BASIC DETAILS.ATTENDED ON 21/08/2013
4)FRESH NOTICE U/S 142(1) ISSUED ON 27/01/2014.RESPONSE TO NOTICE ATENDED ON 7/2/2014,17/09/2014,30/11/2014
5) REFUND RECEIVED ON 21/02/2014.
6) NOTICE 142(1) DT 24/12/2014 CONSEQUENT TO THE CHANGE IN TERRITORIAL JURISDICTION w.e.f (15/11/2015) which is wrong date mentioned in letter) correct date is 15/11/2014.CASE IS ASSESSED IN THE CHARCH CIT – WITH ACIT.DATE FOR COMPLIANCE 06/01/2015.
7)ACIT DISALLOWED DEDUCTION CLAIMED US/80IC/IE , charged interst U/S 234B,234C & 234D & ALSO PROCEEDING u/s 271 (1) (C) & ORDER DEMAND NOTICE ISSUED ON 27/03/2015 & ASSESSMENT MADE u/s 143(3)
8) REASON FOR THE ABOVE ASSESS NOT FURNISHED ANY REASONABLE CASUSE THAT PREVENTED THE ASSESS TO FILE THE RETURN u/s 139(1) IN TIME.ASSESS HAS FILED THE APPLICATION WITH CBDT ON 17/03/2015 ONLY AFTER RECEIVING THE SHOW CAUSE ABOUT REJECTION OF CLAIM u/s 80ic of the act & is not suo moto.
SIR,
AS PER ARTICLE IN TAXGURU
Time limit for issuing of Notice u/s 143(2): As per section 143(2) as amended by the finance act 2008 with effect from 01-04-2008 the notice under section 143(2) must be served upon the assessee within 6 months from the end of relevant Assessment year. Earlier the notice was required to be served within 12 months from the end of the month in which the return was furnished.
The notice u/s 143(2) must be received by the assessee now up to 30th September for the preceding Assessment year. If the notice u/s 143(2) is received within the prescribed time then no Assessment can be framed u/s 143(3).
PARTY FILED APPLICATION WITH CBDT ON 17/03/2015.FOR CONDELLATION OF DELAY.
sir your view?
Applicant’s I.Tax Rs.22039/- was deducted from the salory in the assing year 2010-11 by the ADFM, Railway, New Delhi. Applicant received a notice u/s 143(1) & given a written complaint to ADFM, Rly. that why my deducted tax has not been depoited in I.Tax Department & copy given to I.Tax Officer ward-42(2). Rly. says deposited but I.Tax Department showing Rs. 40580/- as outstanding still. Pl. help & guide me as now I have been retired.