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TMI Blog2019 (3) TMI 1005X X X X Extracts X X X X X X X X Extracts X X X X ..... apply its mind. After considering the fresh material on record and after recording reasons to believe, then issue notice under Section 143(2) of the Act afresh. The case in hand, the record reveals that in response to the notice u/s 148, the returns were filed in consequence thereof, the officer has to apply his mind to the contents of fresh return and then issue a notice u/s 143(2) which has not been done in the present case. The satisfaction under reasons to believe must be recorded by the AO after applying mind to the contents of fresh return before issuing notice under Section 143(2). It reveals that the provision contained in Section 143(2) is mandatory in nature and it shall be obligatory for the AO to apply mind to the contents ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1989, the order under Section 132(5) was passed and the income of the appellant was computed at ₹ 22,73,000/-. Feeling aggrieved by the aforesaid order, the appellant filed an appeal before the CIT (Appeals), Agra who by its order dated 31st May, 1992 partly allowed the appeal. Feeling aggrieved by the said order a cross appeal was filed both by the appellant as well as by the Revenue. The Tribunal by the impugned order has partly allowed the appeal of the appellant and dismissed the appeal filed by the Revenue. Heard Mr. Shakeel Ahmad, learned counsel for the appellant and Mr. Gaurav Mahajan, learned counsel for the Revenue. It was argued by Mr. Shakeel Ahmad, that even assuming the notice under Section 148 was issued on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 142(1), no notice under Section 143(2) shall be served on the assessee after expiry of financial year in which the return is furnish or the expiry of six months from the end of the month in which the return is furnished which ever is a later. The amended proviso for the service of notice under Section 143(20 is said to have been served on the assessee on 12.12.91...... 2.14 Above provisions make it amply clear that provide to Section 143(2) did not include a return filed in response to notice under Section 148. It has limited itself to the return filed under Section 139 or in response to notice under Section 142(1). This is signifies to note that section 139, 142(1) and Section 148, all the sections provide for filing of returns in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 143(2) of the Act. In the case of Commissioner of Income Tax vs. Rajeev Sharma (supra) paragraphs 27 ,32 and 45 reads as follows:- 27. In view of the above, in absence of any notice issued under sub-section (2) of section 143 after receipt of fresh return, submitted by the assessee in response to notice under section 148, the entire procedure adopted for escaped assessment, shall not be valid. 32. Since return was filed on 7.2.2002, in response to notice under Section 148 of the Act, earlier notice dated 29.03.2001 may not be treated as valid for the purpose of escaped assessment. The Legislature to their wisdom had categorically provided that after receipt of notice under Section 148 of the Act a fresh return may be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that no valid notice under Section 143 (2) of the Act was ever issued to the assessee. In view of the aforesaid judgements and facts of the case, it reveals that the provision contained in Section 143(2) of the Act is mandatory in nature and it shall be obligatory for the Assessing Officer to apply mind to the contents of the return filed in response to notice under Section 148 of the Act and record reasons and thereafter, issue notice under Section 143(2) of the act before proceeding to decide the controversy with regard to escaped assessment. In view of the aforesaid fact, the appeal is allowed and question of law as framed above is answered in favour of the appellant and against the Revenue. - - TaxTMI - TMITax - Income Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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