9911796707
TMI Blog2021 (4) TMI 1169X X X X Extracts X X X X X X X X Extracts X X X X ..... rable Dr. Justice Anita Sumanth For the Petitioner : Mr.P.V.Sudakar in W.P. No.7038 & 7043 of 2020 Mr.C.Prakasam in W.P. Nos.17938, 17944, 17950, 17954, 17957, 17963, 20711, 20767, 25806 of 2019 and 7014 of 2020 No Appearance in W.P. Nos.4441, 4901 & 4448 of 2020 Mr.R.L.Ramani, Senior Counsel for Mr.P.V.Sudakar in W.P. No.6455 of 2020 For the Respondents : Mrs.Hema Muralikrishnan, Senior Standing Counsel in all WPs. Mr.L.P.Shanmugasundaram, Special Government Pleader for R3 in W.P. Nos.7038, 7043 & 6455 of 2020 COMMON ORDER These 16 writ petitions have been filed by Co-operative Societies, being either Primary Agricultural Co-operative Credit Societies, Thrift Societies, Employees Societies or other categories of Co-operative Societies, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the prescription of Section 143(1)(a) of the Act. Mr.Sudhakar and Mr.Prakasam, Mr.Karthikeyan not being present before the Court, would argue that the provisions of Section 143(1)(a) of the Act can only be invoked in cases where there are (i) patent arithmetical errors, (ii) an incorrect claim, such incorrect claim being apparent from any information/entry contained in the return, (iii) disallowance of loss claimed if the returns were filed beyond the due date, (iv) disallowance of expenditure indicated in the audit report but not taken into account in computing total income (v) disallowance of deduction claimed under specified provisions of the Act if the return was filed beyond due date or (vi) additional income appearing in Form 26AS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ithmetical error in the return; (ii) an incorrect claim, if such incorrect claim is apparent from any information in the return; (iii) disallowance of loss claimed, if return of the previous year for which set off of loss is claimed was furnished beyond the due date specified under sub-section (1) ofsection 139; (iv) disallowance of expenditure indicated in the audit report but not taken into account in computing the total income in the return; (v) disallowance of deduction claimed undersections 10AA,80-IA,80-IAB,80- IB,80-IC,80-IDorsection 80-IE, if the return is furnished beyond the due date specified under sub-section (1) ofsection 139; or (vi) addition of income appearing in Form 26AS or Form 16A or Form 16 which has not been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a return of income would be apparent on the face of return and upon a perusal thereof, it would be clear as to whether the return is a valid return, having been filed within the statutory time limit, or a belated one. This is mechanical exercise and one that can be carried out by the CPC, very much within the scope of Section 143 (1) (a) (ii) of the Act. 9. The conduct of the petitioners is also relevant. Not only have the returns been filed belatedly but the petitioners have also chosen not to co-operate in the conduct of assessment. They are admittedly in receipt of the defect notices from the CPC, but have not bothered to respond to the same. The writ petitions have themselves been filed belatedly and after the elapse of more than six t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
