Case Law Details
Shri Lalit Johri Vs ACIT (ITAT Jodhpur)
Subsection (1) of Section 153A starts with the word ‘’Notwithstanding anything contained in Section 139……… and thus since search has been conducted and section 153A of the Act comes into operation, the provisions of other sections referred in 153A (1) i.e section 139 and others as mentioned above loses its operation. Notice u/s 153A of the Act was issued on 13-02-2015 requiring the assessee to file ROI for the A.Y. 2009-10 to 2015-15 within 30 days of receipt of te notice The assessee filed the return of income u/s 153A for the A.Y. 2014-15 on 12-03-2015 i.e. with the time allowed by notice u/s 153A of the Act. It may be worthwhile to mention that the limitation for default in filing of the return u/s 153A would start from the expiry of the time allowed by the AO in the notice u/s 153A and the assessee filed the return within the time allowed by notice u/s 153A of the Act and, therefore, there is no delay in filing the return of income by the assessee as provided u/s 153A of the Act. No interest is levibale u/s 234A of the Act.
FULL TEXT OF THE ORDER OF ITAT JODHPUR
This is an appeal filed by the assessee against the order of the ld. CIT(A)-2, Udaipur dated 26-12-2018 for the assessment year 2014- 15 raising therein following grounds of appeal.
‘’1. That the appellate order dated 26-12-2018 passed by the ld. CIT(A), confirming order dated 31-10-2017 passed u/s 154 by the ACIT, Central Circle-2, Jodhpur is bade in law and on facts.
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