9911796707
TMI Blog2015 (11) TMI 646X X X X Extracts X X X X X X X X Extracts X X X X ..... ssment year 2000-01, claiming the following substantial questions of law:- A. Whether, on the facts and in the circumstances of the case, the Ld. ITAT is right in law in holding that the assessment framed by the Assessing Officer u/s 143(3) in the case of the assessee Mangal Singh, HUF is invalid and having annulled the same, deciding the grounds of appeal taken by the revenue on merits, is merely academic and therefore the Hon'ble ITAT refused to consider the case on merits? B. Whether, on the facts and in the circumstances of the case, the Ld. ITAT is right in law in holding the assessment framed by Assessing Officer u/s 143(3) in the case of the assessee Mangal Singh, HUF as invalid and annulling the same, even when the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en by the revenue on merits was merely academic. Hence, the present appeal by the revenue. 3. We have heard learned counsel for the parties. 4. The Tribunal had adjudicated the cross-objection filed by the assessee holding that the assessment proceedings in the status of HUF of Shri Mangal Singh was invalid. It was contended by the learned counsel for the revenue that initially the return was filed by the assessee on 24.1.2001 in the status of individual which was later on revised on 26.3.2002 by claiming the status of HUF. In such a situation, no benefit could be derived by the assessee by urging that no notice under Section 143(2) of the Act was issued to the assessee in the status of HUF. Further reliance was placed upon the judgment o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by Finance Act, 2008, w.e.f. 1.4.2008. It reads thus : - "292BB Where an assessee has appeared in any proceeding or cooperated in any inquiry relating to an assessment or reassessment, it shall be deemed that any notice under any provision of this Act, which is required to be served upon on him has been duly served upon him in time in accordance with the provisions of this Act and such assessee shall be precluded from taking any objection in any proceeding or inquiry under this Act that the notice was -- (a) not served upon him; or (b) not served upon him in time; or (c) served upon him in any improper manner. Provided that nothing contained in this section shall apply where the assessee has raised such objection before the comp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed the return in the status of an 'Individual' and the notice was also issued in that status. However, the Assessing Officer framed the assessment in the status of 'HUF' which was seriously disputed by the assessee. The Tribunal had also recorded therein that the assessee had never made any statement about the status of HUF in any letter on which the Assessing Officer had placed heavy reliance. It was in these circumstances that the assessment in the status of HUF was held to be invalid. In the present case, undisputedly the assessee himself had filed the revised return on 26.3.2002 in the status of HUF declaring the same income as was disclosed by him in his original return filed on 24.1.2001 in the status of individual ..... X X X X Extracts X X X X X X X X Extracts X X X X
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