9911796707
TMI Blog2014 (6) TMI 294X X X X Extracts X X X X X X X X Extracts X X X X ..... issued to the assessee on 4.12.2006. By this notice, the assessee was called upon to file the return within 30 days of service of the notice. This notice was served on the assessee on 7.12.2006. The assessee did not request for extension of time, nor was any extension granted for complying with the notice. The assessee did not file any return within the 30 days specified in the notice also and instead, filed the return submitted on 30.10.2000, only on 15.10.2007. Such a return belatedly filed by the assessee, is an invalid one in view of the provisions contained in Section 139 of the Act. The assessee had already filed a return u/s 139 as early as on 31.10.2000 and therefore calling upon the assessee to file a return u/s 142(1) does not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 31.10.2000, showing the income as originally returned. This was on 22.5.2006. Thereafter on 14.7.2006, notice under Section 143(2) of the Act was issued to the assessee. Thereupon, the proceedings issued dropped on account of the absence of approval of the Joint Commissioner of Income-tax. 3. Thereafter, approval of the Joint Commissioner of Income-tax was obtained and on 4.12.2006, notice under Section 148 of the Act was issued requiring the assessee to file his return within thirty days of service of notice. Though, the notice was served on the assessee on 7.12.2006, he did not file any return. Thereafter, on 5.10.2007, notice was issued to the assessee under Section 142(1) of the Act. After receipt of notice, on 15.10.2007, the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is to be issued only in a case where a return is filed. According to the learned counsel, in response to the notice under Section 148, the assessee did not file any return within thirty days service of notice and instead, he filed a copy of the return that he had filed as early as on 31.10.2000, along with the statements. It is stated that when a notice is issued under Section 148, the assessee has the option of filing a fresh return or giving a statement opting for the earlier return. The learned counsel contended that, in this case the assessee did not do either of the two and that therefore, there was no question of issuing notice under Section 143(2) of the Act. 8. The fact that the assessee has an option either to file return or to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5.10.2007, assessee was called upon to file a return and it was in compliance of that requirement, the return in question was filed. Therefore, the counsel contended that the return was a validly filed one entitling the assessee for a notice under Section 143(2). 10. The notice under Section 148 was issued to the assessee on 4.12.2006. By this notice, the assessee was called upon to file the return within 30 days of service of the notice. This notice was served on the assessee on 7.12.2006. The assessee did not request for extension of time, nor was any extension granted for complying with the notice. The assessee did not file any return within the 30 days specified in the notice also and instead, filed the return submitted on 30.10.2000 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
