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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 ..... pellant has pressed only question No. E which reads as follows:- "E. Whether on the facts and in the circumstances of the case the Income Tax Appellate Tribunal erred in law and on facts while holding that the notice under Section 143(2) was validly served within limitation and that the proviso to section 143 did not apply to a return filed in response to notice under Section 148 of the Act." On 19.1.1989, a search and seizure operation was conducted under Section 132(1) at the business premises of Chandra Timber Group and the residential premises of their partners. The appellant belongs to Chandra Timber Group of assessee. On 16th May, 1989, the order under Section 132(5) was passed and the income of the appellant was computed at Rs. 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal and has tried to argue that once the return has been filed then technical objection cannot be permitted to be raised by the assessee counsel. We have perused the record of the case and the order passed by the Tribunal. Paragraphs 2.13 and 2.14 of the order of the Tribunal dated 20.6.2001 read as follows:- "2.13 Second issue relates to the service of notice under section 143(2) of the Act, proviso to Section 143(2) was amended w.e.f. 1.10.91 Assessment year in question is A.Y. 1988-89. The unamended proviso provided that where the return has been made under Section 139 or in response to a notice under Section 142(1), no notice under Section 143(2) shall be served on the assessee after expiry of financial year in which the return is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd. 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 under Section 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 under section 143(2) of the Act which has not been done in the present case. The satisfaction under reasons to believe must be recorded by the assessing officer after applying mind to the contents of fresh return before issuing notice under 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 follo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rn 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." Paragraph 4 of the Judgement rendered in the case of Smt. Meenakshi Devi (supra) reads as follows:- "....that no notice was issued under Section 143 (2) of the Income Tax Act, no assessment order under Section 143 (3) of the Act could have been passed. In the light of the aforesaid, the Tribunal was justified in quashing the assessment proceedings on the ground 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 tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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