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TMI Blog2013 (10) TMI 1294X X X X Extracts X X X X X X X X Extracts X X X X ..... come - after receipt of return in response to notices under sections 148 and 142(1) of the Act, the Assessing Officer is required to issue notice under section 143(2) of the Act for completing the assessment. If the Assessing Officer is failed to issue notice under section 143(2) of the Act, it would vitiate the reassessment proceedings. It makes no difference whether the assessee files a separate return in response to notice under section 148 or 142(1) of the Act or the assessee files a letter stating therein that the return filed earlier may be treated as return filed in response to the notice. Undeniably after filing of the letter by the assessee with a request to treat the return filed under section 139(1) of the Act as the return in re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals)-II, Kanpur dated February 28, 2013 needs to be quashed and the order passed by the Assessing Officer dated December 28, 2007 to be restored. 4. That the appellant craves leave to modify any of the ground of appeal mentioned above and/or to add any fresh grounds as and when it is required to do so. 2. Though the Revenue has challenged the order of the learned Commissioner of Income-tax (Appeals) for deleting the addition of ₹ 12,93,729, but the main issue challenging the order of the learned Commissioner of Income-tax (Appeals) is with regard to the annulling of the assessment by the learned Commissioner of Income-tax (Appeals). 3. On perusal of record, we also find that the learned Commissioner of Income-tax (Appeals) ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... give the option to file a letter stating that the return already filed under section 139(1) may be treated as return filed in compliance with notice under section 148 of the Income-tax Act, 1961. 7. 29.11.2007 The appellant filed a letter dated November 29, 2007 stating therein that return filed under section 139(1) of the Income-tax Act, for the assessment year 2004-05 dated October 27, 2004 vide receipt No. 0201000980 may kindly be accepted in response to notice under section 142(1) and section 148 of the Income-tax Act, 1961. No notice under section 143(2) was issued after November 29, 2007, i.e., after receipt of letter dated November 29, 2007. 8. 28.12.2007 The Assessing Officer completed the assessment under section 143(3) read ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of CIT v. Rajeev Sharma [2011] 336 ITR 678 (All), the learned Commissioner of Income-tax (Appeals) has correctly held that the assessment was not valid and accordingly annulled the same. Our attention was also invited to the judgment of the hon'ble apex court in the case of Asst. CIT v. Hotel Blue Moon [2010] 321 ITR 362 (SC) in which similar observations were made. 7. Having heard the rival submissions and from a careful perusal of record and the judgments referred to by the parties, we find from the details of events that notice under section 148 of the Act was issued on August 29, 2006. Thereafter notices under sections 143(2) and 142(1) of the Act were issued, in response to which the assessee has also filed an objection w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 143(2) of the Act is mandatory in nature and it is obligatory for the Assessing Officer to apply his mind to the contents of the return filed in response to notice under section 148 of the Act and thereafter issued notice under section 143(2) of the Act before proceeding to decide the controversy regarding escapement of income. Non-issuance of notice under section 143(2) of the Act after filing of return by the assessee vitiates the reassessment proceedings. 10. In the light of the aforesaid judgments, the legal position in this regard is set at rest that after receipt of return in response to notices under sections 148 and 142(1) of the Act, the Assessing Officer is required to issue notice under section 143(2) of the Act for completi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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