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TMI Blog2009 (7) TMI 54X X X X Extracts X X X X X X X X Extracts X X X X ..... case to proceed under Section 143(2), proceedings were valid - It is true that this aspect was not raised by the revenue before the CIT(A) or before the Tribunal but this being purely legal point arising out of the admitted facts, HC allow this point to be raised at this stage – decision of ITAT reversed - 110 of 2009 - - - Dated:- 21-7-2009 - ADARSH KUMAR GOEL and DAYA CHAUDHARY, JJ. Mr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Direct Tax Laws (Amendment) Act, 1987 w.e.f. 1.4.1989?" 2. The assessee filed her return on 1.11.2004. The Assessing Officer came across certain material showing escapement of income, on which proceedings were initiated under Section 147 of the Act and notice was issued on 18.8.2005. After considering the reply of the assessee, assessment was made on 7.12.2006, making additions to the declare ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 143(1)(a) of the Act. If he wanted to verify the return, he could issue notice under Section 143 (2) requiring the assessee to produce books of account and other material in support of the return. Thereafter, he could make an assessment under sub-section (3) of Section 143 of the Act. The said notice had to be issued within 12 months of the end of month in which the return was furnished. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e an alternative submission that once the Assessing Officer had right to proceed under Section 143(2), the proceedings for assessment would not be vitiated merely because the notice was under Section 147 instead of Section 143(2) of the Act. 6. Learned counsel for the revenue pointed out that if the notice was under Section 143(2) of the Act, the assessment would have been perfectly valid and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the CIT(A) or before the Tribunal but this being purely legal point arising out of the admitted facts, we allow this point to be raised at this stage. 9. Accordingly, we hold that the view taken by the CIT (A) and the Tribunal in holding that the assessment was vitiated is not correct. 10. We, thus, allow this appeal and set aside the orders of CIT(A) and the Tribunal. However, we remand t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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