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TMI Blog2021 (10) TMI 1109X X X X Extracts X X X X X X X X Extracts X X X X ..... by the assessee s latter submissions dt.07-01-2015 seeking to treat the original return filed on 31-07-2008 as the one in response to re-opening only. Learned assessing authority further states that it had issued only Section 142(1) notice(s) dt.21-01-2014 and 30-12-2014 thus, a Section 143(2) notice in the entire re-assessment process. We thus quote hon ble apex court s landmark decision in ACIT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s assessee s appeal for AY.2008-09 arises from the CIT(A)-5, Hyderabad s order dated 30-01-2017 passed in case No.0114 / 2015-16 / CIT(A)-5, involving proceedings u/s. 143(3) r.w.s.147 of the Income Tax Act, 1961 [in short, the Act ]. Heard both the parties. Case file perused. 2. We notice at the outset that the assessee had filed his petition dt.11-10-2019 seeking to raise a legal ground t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e go by the very analogy and admit the assessee s foregoing petition raising its additional substantive ground(s). We next proceed to deal with the assessee s foregoing legal ground. 4. We find that the learned Assessing Officer has himself filed a remand report dt.13-07-2021 inter alia making it clear that he had issued 148 notice on 21-03-2014 followed by the assessee s latter submission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n.com 197 (Allahabad); v. PCIT Vs. Urmila Devi Sharma (2018) (II) TMI 874 (Raj.HC); also holds that an assessee s letter seeking to treat the original return as that filed in furtherance to Section 148 notice requires issuance of a valid Section 143(2) notice. We accordingly hold in light of the foregoing facts that the impugned re-assessment frame herein on 31-03-2015 is non est in law. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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