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TMI Blog2017 (6) TMI 874X X X X Extracts X X X X X X X X Extracts X X X X ..... nder the provisions of section 292B, certain acts are not to be treated as invalid by reason of mistake or defect or omission either in the return of income, assessment, notice, summons or other proceedings. Notice cannot be invalidated by reason of any mistake such as one occurred in the present case i.e. mentioning section 153A instead of 153C. If this mistake is not allowed to be cured, the very purpose and object of enacting the provisions of section 292B is defeated. This notice, in substance and effect, is in conformity with or according to the intent and purpose of the Act. Having respondent, participated in the proceedings, respondent-assessee cannot be allowed to turn around or raise objections for the first time before the CIT(A) seeking invalidation of the proceedings initiated by issuing notice u/s 153A instead of 153C - ITA Nos.1259 to 1261/Bang/2013, And C.O.Nos.49 to 51/Bang/2014 - - - Dated:- 19-5-2017 - SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER For The Revenue : Shri G.Kamaladhar, Standing Counsel For The Assessee : Ms. M.R.Vanaja, Advocate ORDER Per BENCH : These are appeals filed by the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pose of the same by way of this common order. 3. Since common issue is involved in all these appeals, we dispose of the same by way of this common order. 4. Brief facts of the case are as under: The respondentassessee is an individual deriving income from business. There was search and seizure operation under the provisions of section 132 of the Income-tax Act, 1961 [hereinafter referred to as 'the Act' for short] on 26/08/2009 in the case of M/s.Corporate Leisure Property Development (P) Ltd. The Assessing Officer (AO) stated that during the course of search proceedings, several books of account and incriminating documents were found and seized. Based on this incriminating material, notice u/s 153A was issued to the respondent-assessee on 01/06/2010 calling upon the assessee to file return of income. In response to such notice, respondent-assessee filed return of income declaring income of ₹ 99,863/- for assessment year 2005-06, ₹ 20,32,716/- for assessment year 2006-07 and ₹ 9,49,060/- for the assessment year 2007-08. Against said return of income assessments were completed by the AO at total income of ₹ 2,20,000/-, ₹ 90,000/- and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tending that the CIT(A) had passed the impugned appellate order ignoring the plain provisions of section 292B of the Act. The learned Standing Counsel also submitted that the mere fact that wrong section was mentioned in the assessment order or notice does not invalidate the assessment order as the respondent-assessee had responded to notice issued u/s 153A and no prejudice is caused to the respondent-assessee as he has participated in the assessment proceedings. Reliance in this regard was placed on the decision of the Hon ble Punjab Haryana High Court in the case of Om Sons International vs. CIT (2011)(15 taxmann.com 184)(Pun. Har.) and the decision of the Hon ble Andhra Pradesh High Court in the case of Bharathi Cement Corporation P. Ltd. vs. CIT (2013) 356 ITR 74 and also the decision of the Hon'ble jurisdictional High Court in the case of CIT vs. Micro Labs Ltd . (348 ITR 75). On the other hand, learned counsel for the assessee vehemently contended that wrong mention of section viz. 153A goes to the very root of the matter and it is jurisdictional error which cannot be cured by the provisions of section 292B of the Act. 7. We heard rival submissions and peru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the scope of the provisions of section 292B and the relevant observations are as follows: The purport of section 292B is that in the event of any mistake, defect or omission in the notice or other proceedings, if the same is in conformity with or according to the intent and purpose of the Act, the notice cannot be termed as invalid. The notice should be in conformity with and in accordance with the intent and purpose of the Act. The intent and purport as provided under Section 158BC is to serve a notice on the assessee by providing a time of not less than 15 days and not more than 45 days. This is the purport and intent of the section. No extra time can be granted subsequently. Time to be granted is a minimum of 15 and maximum of 45 days. The same has to be specified in the notice. Hence, grant of extra time is without authority of law. It cannot validate an invalid notice. Moreover, it is relevant to note that the notice issued is on a printed form wherein the details are required to be filled up. At the bottom of the notice, is a printed matter, which reads that the time to be granted shall not be less than 15 days. In spite of this, the time granted to the assessee is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion was mentioned in the notice does not invalid the proceedings initiated pursuant thereto. In the present case, had the respondent-assessee not responded to notice and had raised such grounds of challenge, perhaps it would have been a different case altogether. But having respondent, participated in the proceedings, respondent-assessee cannot be allowed to turn around or raise objections for the first time before the CIT(A) seeking invalidation of the proceedings initiated by issuing notice u/s 153A instead of 153C. Hon'ble jurisdictional High Court in the case of CIT vs. Sri Durga Enterprises (44 taxmann.com 442) dealing with a case where notice u/s 148 was challenged on the ground that period within which specified, the Hon'ble jurisdictional High Court quoting the provisions of section 292B of the Act held as under: 9. In the present case, as observed earlier, the assessee not only responded to the notice under Section 148 of the Act within one month, but on the basis of the return filed earlier, participated in the proceedings till the matter reached the FAA and was disposed of. A glance at Section 292B of the Act, shows that under this provision, certain ..... X X X X Extracts X X X X X X X X Extracts X X X X
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