9911796707
TMI Blog2011 (8) TMI 701X X X X Extracts X X X X X X X X Extracts X X X X ..... er Section 260-A of the Income Tax Act, 1961 has been filed by the department against the judgment and order dated 21.09.2005 passed by the Income Tax Appellate Tribunal, Lucknow in ITA No. 131/L/1991-92 for the assessment year 1997-98. This Court vide order dated 24.03.2006 admitted the appeal on the following substantial question of law: "Whether the learned Income Tax Appellate Tribunal was ju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere affirmed by the first appellate authority. However, before the Tribunal, the assessee took a legal ground that the notice under Section 143(2) was issued beyond one year from the date of filing of return in response to notice under Section 148. The Tribunal has admitted the said ground and allowed the appeal filed by the assessee. Being aggrieved, the department has filed the present appeal. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urn was filed by the assessee. It is the discretion of the assessing officer to accept the return as it is or to proceed further with the assessment of income, once the assessing officer decides to proceed, he has to issue notice under section 143(2) within the prescribed time-limit to make the assessee aware that his return has been selected for scrutiny assessment. 6. It may be mentioned that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r from the date of filing of the return. Further, it may be mentioned that omission on the part of the assessing officer to issue notice under section 143(2) cannot be a procedural irregularity and the same is not curable, and, therefore, the requirement of notice under section 143(2) cannot be dispensed with as already observed in Hotel Blue Moon (supra). 9. In view of above, the impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
