9911796707
TMI Blog2021 (2) TMI 647X X X X Extracts X X X X X X X X Extracts X X X X ..... the issue within a period of two months from the date of receipt of certified copy of the order passed today. The parties shall be at liberty to raise all legal contentions with regard to the aforesaid issue. - I.T.A. NO.452 OF 2016 - - - Dated:- 27-1-2021 - HON BLE MR. JUSTICE ALOK ARADHE AND HON BLE MR. JUSTICE NATARAJ RANGASWAMY APPELLANT (BY SRI. A. SHANKAR, SR. COUNESL FOR SRI. M. LAVA, ADV.,) RESPONDENT (BY SRI. E.I. SANMATHI, ADV.) JUDGMENT ALOK ARADHE J., This appeal under Section 260A of the Income Tax Act, 1961 (hereinafter referred to as the Act for short) has been preferred by the assessee. The subject matter of the appeal pertains to the Assessment year 2007-08. The appeal was admitted by a bench o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clared in the original return of income. Thereafter, a notice under Section 148 dated 28.11.2011 was issued. The appellant thereupon filed a detailed response on 23.12.2011 stating that return of income filed on 01.11.2007 and 31.03.2009 in response to the notice issued under Section 148 of the Act be treated as response. The Assessing Officer passed an order under Section 143(3) read with Section 147 of the Act on 28.03.2013. 2. The assessee thereupon filed an appeal before the Commissioner of Income Tax (Appeals), who by an order dated 26.05.2015 partly allowed the appeal. The revenue thereupon filed an appeal before the Income Tax Appellate Tribunal (hereinafter referred to as 'the Tribunal' for short). The assessee filed cros ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... either by the Commissioner of Income Tax (Appeals) or by the Tribunal, in the facts and circumstances of the case, it is not necessary for us to deal with the substantial questions of law framed in this appeal. The impugned order passed by the Tribunal dated 27.05.2016, is hereby quashed and the matter is remitted to the Tribunal to adjudicate the issue whether the notice issued under Section 143(2) of the Act dated 28.02.2013, to the assessee is barred by limitation and is contrary to provisions of the Act. Needless to state that the Tribunal itself shall decide the issue within a period of two months from the date of receipt of certified copy of the order passed today. The parties shall be at liberty to raise all legal contentions with r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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