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TMI Blog2023 (6) TMI 774X X X X Extracts X X X X X X X X Extracts X X X X ..... learned Standing Counsel does not very seriously object to this Court condoning the intervening delay. Hence, petitioner is permitted to approach the appellate authority by way of statutory appeal and such appeal, if filed, within a period of two (2) weeks from date of receipt of this order, shall be taken on file by the Commissioner of Income Tax (Appeals) without reference to limitation, but ensuring compliance with all other statutory conditions. - W.P.No.6698 of 2020 And WMP.Nos.7953 & 7956 of 2020 - - - Dated:- 14-6-2023 - Honourable Dr. Justice Anita Sumanth For the Petitioner : Mr.V.Srikanth For the Respondent : Mr.R,S.Balaji Senior Standing Counsel ORDER The challenge in this matter is to an order of assessme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the issue selected for scrutiny. 5. The statutory provision is pressed into service to state that the notice must be speaking as regards the lacuna found in the return of income in regard to which the assessing officer solicits supporting information. In the present case according to the petitioner, the requirements under the statutory provision have not been complied with. As a consequence, he would contend the order of assessment is itself liable to be set aside. 6. Per contra, Mr.R.S.Balaji, learned Senior Standing Counsel, who appears for the respondent would submit that the notice under Section 143(2) confirms to all statutory prescriptions and has rightly identified the issue of share capital/capital for further enquiry. On m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cerned and with this, in my considered view, the notice under Section 143(2) is complete. 10. Reliance on the decision of the Delhi High Court does not advance the case of the petitioner as that decision has been rendered in an entirely different context. The assessee in that case had approached the Authority for Advance Ruling (AAR) with an application seeking advance ruling on a question of law. Section 245R of the Act stipulates the procedure to be followed by the AAR upon receipt of an application for advance hearing. Section 245R(2) states that the AAR may, after examining the application and the records, either allow or reject the application. The proviso to Section 245R(2) states that the question raised shall not be allowed in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... '27. As far as the notice under Section 143(2) of the Act is concerned, that provision itself stipulates that such notice will be issued by the AO where he has reason to believe that any claim of such exemption, deduction, allowance or relief made in return is inadmissible. It mandates that the notice should specify the particulars of such claim, loss, exemption, deduction or relief. Turning to the notice issued in the instant case to the Petitioner under Section 143(2) of the Act, it is seen that it is in a standard pre-printed format which merely states that there are certain points in connection with the return of income on which the AO would like some further information . The said notice fails to satisfy the particulars of claim o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the statutory limitation provided. However, learned Standing Counsel does not very seriously object to this Court condoning the intervening delay. Hence, petitioner is permitted to approach the appellate authority by way of statutory appeal and such appeal, if filed, within a period of two (2) weeks from date of receipt of this order, shall be taken on file by the Commissioner of Income Tax (Appeals) without reference to limitation, but ensuring compliance with all other statutory conditions. 16. This writ petition is dismissed with liberty. No costs. Connected miscellaneous petitions are closed. 17. It is further to be noted that though an interim stay was granted by order dated 17.03.2020 upon condition that the petitioner remit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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