Revised return filed after intimation under section 143(1)(a) but within time limit–Duty of Assessing Officer to process

By TG Team Income Tax Judiciary March 15, 2010

TaxGuru Citation: 2010 taxguru.in 696
Case Name: CIT Vs. Himgiri Foods Limited (Gujarat High Court)
Appeal Number: Only available for paid members
Date of Judgement/Order: Only available for paid members
Courts: All High Courts, Gujarat High Court

On a plain reading of section 143(1B) it is apparent that the provision mandates that if after the issuance of intimation, a revised return is furnished by an assessee under sub-section (5) section 139 it is incumbent upon the Assessing Officer to process the revised return and amend the intimation issued under section 143(1)(a) on the basis of the revised return. At this stage there is no question of going into the validity of the return filed under section 139(5) of the Act, if the revised return is filed within the prescribed period of limitation. An intimation under section 143(1)(a) of the Act cannot be equated with an assessment framed under section 143(3) of the Act and the Assessing Officer cannot refuse to process the revised return and modify the intimation in accordance with section 143(1B) of the Act.

Gujarat High Court

CIT Vs Himgiri Foods Limited

No. 138 of 2009

Dated – March 8, 2010

JUDGEMENT

Ms. H. N. Devani J.-

In this appeal under section 260A of the Income-tax Act, 1961 (the Act), the appellant-Revenue has proposed the following question stated to be a substantial question of law arising from the impugned order of the Tribunal dated January 25, 2007 of the Income-tax Appellate Tribunal :