COMMISSIONER OF INCOME TAX Vs. V R SREEKUMAR

JUDGEMENT

(1.) This appeal is filed challenging the order passed by the Income-tax Appellate Tribunal, Cochin Bench in I.T.A.No.70/Coch/2009.

(2.) In relation to the assessment year 2000-01, the respondent filed his return on 31.10.2000. When the return was processed under Section 143(1) of the Income-tax Act ('the Act' for short) escapement of income was noticed. Thereupon, the Assessing Officer issued notice under Section 148 on 7.4.2006. The said notice was issued to the assessee without obtaining approval of the Joint Commissioner of Income-tax. In response to the notice, the assessee filed the same return, which he filed on 31.10.2000, showing the income as originally returned. This was on 22.5.2006. Thereafter on 14.7.2006, notice under Section 143(2) of the Act was issued to the assessee. Thereupon, the proceedings issued dropped on account of the absence of approval of the Joint Commissioner of Income-tax.

(3.) Thereafter, approval of the Joint Commissioner of Income-tax was obtained and on 4.12.2006, notice under Section 148 of the Act was issued requiring the assessee to file his return within thirty days of service of notice. Though, the notice was served on the assessee on 7.12.2006, he did not file any return. Thereafter, on 5.10.2007, notice was issued to the assessee under Section 142(1) of the Act. After receipt of notice, on 15.10.2007, the assessee submitted a copy of the return which he submitted on 31.10.2000 along with certain statements. The assessee was heard on various dates and on 14.12.2007, pre-assessment notice was issued. Objections raised by the assessee were considered and on 28.12.2007, by Annexure A, assessment was completed.