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TMI Blog2024 (8) TMI 121X X X X Extracts X X X X X X X X Extracts X X X X ..... ued the notice u/s 142(1), dated 31st August, 2014 calling upon the assessee to produce before him the points and/or the documents which have been specified in the notice. The question would be whether the assessee is entitled to raise jurisdiction of the AO to complete the assessment after the expiry of 30 days from the date on which the notice u/s 142(1) of the Act had been served on the assessee. This question needs to be considered and answered and therefore, the appeal is admitted on the following substantial questions of law. a) Whether on the facts and in the circumstances of the case the Learned Income Tax Appellate Tribunal was justified in law to quash the assessment order passed under Section 143(3) on the ground that the valid n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he said Act ? The appellant shall file requisite number of informal paper book prepared out of Court including therein all relevant papers and documents within 10(ten) weeks from date by serving copies thereof on the learned Advocate for the respondent. Settlement of index and all other formalities are dispensed with. Since the respondent is represented by their learned Advocates, service of notice of this appeal on them is waived. - Hon ble The Chief Justice T.S. Sivagnanam And Hon ble Justice Hiranmay Bhattacharyya For the Appellant : Ms. Smita Das De, Adv., Mr. Prithu Dudhoria, Adv. For the Respondent : Mr. Abhratosh Majumder, Sr. Adv., Mr. Avra Mazumder, Adv., Mr. Arun Kumar Upadhyay, Adv., Mr. Lokesh Singh, Adv., Mr. Suman Bhowmik, A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... regard to the interpretation of Section 124(3)(a) of the Act. The facts of the case are that the assessee filed its return on 19th November, 2014. Thereafter, the Assessing Officer has issued the notice under Section 142(1), dated 31st August, 2014 calling upon the assessee to produce before him the points and/or the documents which have been specified in the notice. The question would be whether the assessee is entitled to raise jurisdiction of the Assessing Officer to complete the assessment after the expiry of 30 days from the date on which the notice under Section 142(1) of the Act had been served on the assessee. This question needs to be considered and answered and therefore, the appeal is admitted on the following substantial questio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion it has been held inter alia that section 124(3) of the Act precludes the assessee from questioning the jurisdiction of the Assessing Officer, if the same is not invoked within 30 days of receipt of notice issued under Section 143(2) or 142(1) of the said Act ? The appellant shall file requisite number of informal paper book prepared out of Court including therein all relevant papers and documents within 10(ten) weeks from date by serving copies thereof on the learned Advocate for the respondent. Settlement of index and all other formalities are dispensed with. Since the respondent is represented by their learned Advocates, service of notice of this appeal on them is waived. Liberty to mention for hearing of the appeal after completion o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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