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TMI Blog2021 (10) TMI 1369X X X X Extracts X X X X X X X X Extracts X X X X ..... ument, by applying explanation to Section 153A of the Act. The argument of assessee as pointed out by Mr.P.K.R Menon ignores the presence of the words save as otherwise provided in this Section i.e., Section 153A . The plain reading of explanation leads to the very same conclusion as reached in the reported cases in Tarsem Singla [ 2016 (7) TMI 703 - PUNJAB AND HARYANA HIGH COURT] and Promy Kuriakose [ 2016 (8) TMI 327 - KERALA HIGH COURT] . The explanation, in the final analysis of the scheme of Section 153A, does not in any manner expand the meaning, including the requirement of Section 143 (2) of the Act. For the above reasons and discussions, the questions are answered against the assessee and in favour of the revenue. X X X X Extracts X X X X X X X X Extracts X X X X ..... 2.2016 96/2016 5. 2006-07; 30.12.2008 ITA/55/Cent/Kollam/CIT(A)- III/2008-09 dtd 20.03.2015 420/Coch/2015 dtd 01.02.2016 91/2016 2.2 The questions of law raised in one of the appeals, are excerpted hereunder: I.T.A No.90 of 2016 "i. Whether on the facts and circumstances of the case, the Appellate Tribunal was justified in holding that Section 143(2) notice is not required to be issued in the case of an assessment under Section 153A of the Act? ii. Whether on the facts and circumstances of the case, the Appellate Tribunal ought to have held that the assessment completed under Section 153A read with Section 143(3) is illegal and void ab initio, since notice under Section 143(2), based on which the assessment was initiated, was is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 143(2) of the Act was issued to the assessee. The revenue accepted the return filed by the assessee for the assessment year 2002-03. Hence the said return is not the subject matter of further proceedings before the Commissioner of Income Tax or the Income Tax Appellate Tribunal. 3.1 The Assessing Officer through the assessment order in Annexure-A determined the net total income of the assessee and the balance tax payable by the assessee for each one of the assessment years. The assessee being aggrieved by the assessment order in Annexure-A, filed appeal before the Commissioner of Income Tax (Appeals) (for short, 'CIT(A)'), and CIT(A) allowed the appeals filed by the assessee in Annexure-B order. The CIT(A) while allowing the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rstood as excluding all other provisions of the Act. Hence in an assessment under Section 153A, which is again on account of the search under Section 132, all provisions meant for assessment of escaped income would be applicable. The explanation appended to Section 153A is yet another indicator in support of the above argument that the notice ought to have been issued within the stipulated period, which could be either, six months or twelve months, however, either way the issued notice is beyond twelve months and therefore, the assessment proceedings are illegal. He argues that the return dated 16.03.2007 is a return furnished under Section 139 and in the assessment initiated thereon notices under Section 143(2) ought to have been issued wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uments that Section 153A as has been held by the decisions referred to above, is an assessment pursuant to search and requisition under Section 132, the procedure is completely dealt with by Section 153A and therefore the argument by referring to the explanation is untenable and unavailable. He prays for dismissing the appeals. 6. We have referred to the arguments advanced on behalf of the assessee and it could briefly be stated that the very argument of the assessee that the explanation to a statutory provision may fulfill the purpose of clearing up the ambiguity or can't add to or widen the scope of the main section, thereby the procedure in the assessment under Section 153A is as otherwise provided in this Section is not a complete ..... X X X X Extracts X X X X X X X X Extracts X X X X
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