9911796707
TMI Blog2019 (6) TMI 403X X X X Extracts X X X X X X X X Extracts X X X X ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner- Police Building Construction Corporation would receive from the State. He states that the findings on other issues as well are not sustainable but the issue which closes the contest in favour of the petitioner is that the assessment order passed under Section 143 of 'the Act' is time barred and hit by the proviso attached to Section 143(2) of 'the Act' which, inter alia, mandates th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order submits that as per the Assessing Authority itself the notice under Section 143(2) of 'the Act' read along side Section 142(1) of 'the Act' was issued on 08.08.2006 and which is clearly hit by limitation so prescribed by proviso attached to Section 143(2) of 'the Act'. Ms. Archana Sinha, Sr. Standing Counsel, while accepting the legal position submits that the petitioner having not raised t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the proceedings, where law itself prohibits initiation of a proceeding on happening of an event, a waiver by the assessee to raise such issue and his participation in the proceeding neither precludes him to raise such issue at any stage of the proceeding nor provides sanction to a void proceedings. On the facts available on record, there is no dispute that the return was filed in the financia ..... X X X X Extracts X X X X X X X X Extracts X X X X
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