9911796707
TMI Blog2016 (7) TMI 703X X X X Extracts X X X X X X X X Extracts X X X X ..... earned counsel for the parties, the delay of 164 days in filing the appeal is condoned. CM stands disposed of. I. T. A. No. 112 of 2015 3. This appeal has been preferred by the appellant under section 260A of the Income-tax Act, 1961 (in short, "the Act") against the order dated November 22, 2013, Annexure A.4 passed by the Income-tax Appellate Tribunal, Chandigarh 'B' Bench in I. T. A. No. 590/CHD/2012 for the assessment year 2004-05, claiming the following substantial questions of law : "(I) Whether the issuance of notice under section 143(2) within the stipulated time period is mandatory or curable procedural irregularities so as to clothe the Assessing Officer with jurisdiction to undertake the assessment ? (II) Whether th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... come to be Rs. 16,69,280. Penalty proceedings were also ordered to be carried out. Aggrieved by the order, the appellant filed appeal before the Commissioner of Income-tax (Appeals) (CIT(A)). Vide order dated April 16, 2012, annexure A.3, the Commissioner of Income-tax (Appeals) partly allowed the appeal and deleted the addition of Rs. 5,25,000 on the construction of the house by holding that the same was available out of the increase in the capital amounting to Rs. 9,95,029 for which separate addition had already been made by the Assessing Officer. However, the remaining part of the impugned order was kept intact and upheld by the Commissioner of Income-tax (Appeals). Still dissatisfied by the order, the assessee filed appeal before the Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pporting the impugned order relied upon the judgments in CIT v. Panchvati Motors P. Ltd. [2011] 243 CTR (P&H) 189, CIT v. Raj Kumar Arora [2014] 367 ITR 517 (All), Ashok Chaddha v. ITO [2011] 337 ITR 399 (Delhi). 8. The question that arises for consideration in this appeal relates to whether there is any mandatory requirement of issuance of notice under section 143(2) of the Act in respect of assessment proceedings under section 153A of the Act or not. The question is no longer res integra as the Delhi High Court in Ashok Chaddha's case (supra) delving into identical matter had opined in the negative holding that there was no specific provision in the Act requiring the assessment made under section 153A of the Act to be after issuance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upon the assessee within a prescribed time and thus not applicable to the present case. The case of Pawan Gupta [2009] 318 ITR 322 (Delhi) related to a mandatory issue of notice under section 143(2) of the Act in the case of regular assessment as also on block assessment. This being not a case of assessment based on search under section 153A, the same is not applicable to the present case. In the case of Raj Kumar Chawla [2005] 277 ITR (AT) 225 (Delhi) [SB] relied upon by learned counsel for the assessee was that of the Tribunal, wherein, a view was taken that if a return filed under section 148 of the Act is sought to be scrutinized, the compliance with the provision contained in the proviso under section 143(2) of the Act is mandatory. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... context of section 147. The apex court held as under (page 488) : 'As to the argument based upon sections 144A, 246 and 263, we do not doubt that assessments under section 143 and assessments and reassessments under section 147 are different, but in making assessment and reassessments under section 147 the procedure laid down in sections subsequent to section 139, including that laid down by section 144B, has to be followed.' The case of R. Dalmia v. CIT [1999] 236 ITR 480 (SC) primarily was with regard to the applicability of section 144B and section 153 (since omitted with effect from April 1, 1989) to the assessment made under sections 147 and 148 and thus cannot be said to be the decision laying down the law regarding the m ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
