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TMI Blog2024 (1) TMI 439X X X X Extracts X X X X X X X X Extracts X X X X ..... 23A of the Act of 1957 and the revisionary powers were specified under Section 25 of the Act of 1957. Such powers were in existence and the authority passing the order of appeal was subordinate to the revisionary authority, and therefore, it was open for such authority as it deemed it appropriate to adjudicate the matter, strictly in accordance with law. Commissioner has not examined the matter on merits and the analogy in the Income Tax Act whereby it has been held by the Hon ble Bombay High Court that the process of taking a decision in the matter, sending the intimation, being a decision in itself in the nature of the order passed by the concerned authority gives sufficient ambit within the four corners of law under the Act of 1957 to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s whether such revision petitions were maintainable or not. 3. At the outset, Mr. Anjay Kothari, learned counsel appearing on behalf of the respondent submits that the proposition of such revisions having been sustainable in the eye of law have been dealt within an analogous provision of Income Tax Act by the Hon ble Bombay High Court in the matter of Commissioner of Income Tax Vs. Anderson Marine Sons Pvt. Ltd. reported in 2003 SCC Online Bom 1253 . 3.1 Learned counsel has relied upon the proposition (A) framed in the case of Commissioner of Income Tax Vs. Anderson Marine Sons Pvt. Ltd., which reads as follows: (A) Whether, on the facts and circumstances of the case, the Income-tax Appellate Tribunal was justified in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the return as filed by the assessee should be accepted at its face value being self-assessment. However, the said sub-section is without prejudice to the provisions of Sub-section (2). Subsection (2) of Section 143 provides that on furnishing of the return, if the Assessing Officer has reason to believe that any claim of loss, exemption, deduction, allowance or relief made in the return is inadmissible, he can serve notice on the assessee specifying such claim of loss, exemption, allowance or relief, and require the assessee on the specified date to produce or cause to be produced any evidence or particulars specified therein or on which the assessee may rely in support of such claim. However, this power by virtue of the proviso to Su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The modalities and procedure for assessment have been provided for in Sub-section (1), which is different from the procedure under Sub-section (2) read with Sub-section (3) of the same provision. In both cases, it is a proceeding under the Act and the assessment accepted or made by the Revenue, as the case may be. In the latter case, i.e., Section 143(3), an order is passed; whereas in the former case, that is, Section 143(1), it is an intimation or acknowledgment. Nevertheless, the intimation sent by the Assessing Officer, in law, will have to be understood as having the force of an order on self-assessment. Only this construction would be purposive construction. If the argument of the assessee was to be accepted that there is no order p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rectification of mistake as a consequential amendment made to envelop the amended Section 143(1) of the Act. It will be useful to advert to Section 142 of the Act which enables the Assessing Officer to make inquiry before assessment, after the return of income under Section 139 of the Act is filed by the assessee. Section 142 precedes Section 143 and is not restricted only to the assessment order to be passed within the meaning of Section 143(3) of the Act. In other words, on the filing of the return under Section 139, if the Assessing Officer, has reason to believe that and inappropriate claim has been made by the assessee in the return, before sending the intimation under Section 143(1) he can make such inquiry and if he is satisfied in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed under Section 16(1), the appeal lay under Sections 23 23A of the Act of 1957 and the revisionary powers were specified under Section 25 of the Act of 1957. Such powers were in existence and the authority passing the order of appeal was subordinate to the revisionary authority, and therefore, it was open for such authority as it deemed it appropriate to adjudicate the matter, strictly in accordance with law. The Commissioner has not examined the matter on merits and the analogy in the Income Tax Act whereby it has been held by the Hon ble Bombay High Court that the process of taking a decision in the matter, sending the intimation, being a decision in itself in the nature of the order passed by the concerned authority gives sufficient ..... X X X X Extracts X X X X X X X X Extracts X X X X
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