2025 (3) TMI 720

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..... return of income and has issued intimation u/s 143(1)(a) of the Act dated 25.12.2019. The issue for adjudication is whether once the scrutiny assessment u/s 143(3) has commenced vide notice u/s 143(2), can the AO conduct processing of the return u/s We find that in the case of Gujarat Electricity Board [2002 (10) TMI 5 - SUPREME COURT] has decided this issue in favour of the assessee
Ms. Madhumita Roy, Judicial Member, And Shri Naveen Chandra, Accountant Member For the Assessee : Shri Vipin Jain, CA For the Department : Shri Amit Katoch, Sr. DR ORDER PER NAVEEN CHANDRA, A.M:- This appeal by the assessee is preferred against the order of the ld. CIT(A), Noida dated 31.08.2024 for A.Y 2018-19. 2. The assessee has raised the following .....

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..... 658 Addition on account of alleged delay in deposit of ESI & PF Amounts (Rs 34,21,039 Rs 4,05,153): Rs 30,15,886 Total addition to income: Rs 7,06,82,544 5. That the assessee company craves leave to amend, delete, modify all or any of the grounds of appeal above, and or incorporate fresh ground of appeal, at any time before or during the appeal proceedings." 3. In addition to the above, the assessee has filed an application for raising additional ground of appeal which reads as under: "That in view of the notice dated 22.09.2019, issued u/s 143(2) of the Income Tax Act, 1961, read with the law explained by The Hon'ble Supreme Court of India, in "Commissioner Of Income-Tax vs Gujarat Electricity Board, 260 ITR 84 SC", intimati .....

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..... . DR relied upon the orders of the authorities below. 9. We have heard the rival submissions and have perused the relevant material on record. We find force in the contentions of the ld. counsel for the assessee. We find that the assessee company filed its return on 29.11.2018. The Assessing Officer issued notice on 22.09.2019 u/s 143(2) of the Act to verify the issue under CASS with regard to claim of amounts allowable as deduction in Schedule BP and defaults in TDS as well as duty draw back. The DCIT, CPC-Bangalore, subsequent to the issue of notice u/s 143(2), has processed the return of income and has issued intimation u/s 143(1)(a) of the Act dated 25.12.2019. The issue for adjudication is whether once the scrutiny assessment u/s 143( .....

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