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TMI Blog2013 (11) TMI 73X X X X Extracts X X X X X X X X Extracts X X X X ..... ice was sent on 25.10.2002. Ultimately, the defects were removed. But, there is no reference to this effect in the assessment order passed by the AO for the assessment year under consideration. – Held that:- Without passing the assessment order, there is no occasion to pass the re-assessment order under Section 147 of the Act, as per the ratio laid down in the case of U.P. Rajya Viddyut Utpadan Ni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me and also when the considering of the return of income filed u/s 139(4), by the Assessing Officer on the request of the assessee, was in order, within the meaning of the proviso to Section 139(9). 2. Whether on the facts and in the peculiar circumstances of the case the notice u/s 148 cannot be issued within 12 months from the end of the month in which the return of income had been filed espec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty CIT, 202 ITR 93 (All) declaring the assessment year as annulled. The Tribunal vide its impugned order has dismissed the appeal filed by the Department. Still not being satisfied, the Department has filed the present appeal. With this background, Sri Manish Mishra, learned counsel for the Department has relied on the order passed by the AO. On the other hand, Sri K.R. Rastogi, learned counse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a notice under Section 148 was issued and the assessee has submitted that original return may be treated as return in response to the notice under Section 148. Thereafter, the AO has made the additions under Section 147 of the Act. But fact remains that in the instant case, no assessment order was passed either under Section 142(1)(a); 143(3); or 144 of the Act. Without passing the assessment o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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