COMMISSIONER OF INCOME TAX Vs. BHUVNESH MAHESHWARI

JUDGEMENT

(1.) TO question correctness of the judgment dated 31.10.2013 passed by the Income Tax Appellate Tribunal, Jodhpur Bench, Jodhpur affirming the order passed by the Commissioner of Income Tax (Appeals), Udaipur dated 5.3.2013 in appeal No. 303/IT/UDR/2011 -12, this appeal under Section 260 -A of the Income Tax Act, 1961 (hereinafter referred to as 'the Act of 1961') is before us.

(2.) THE factual matrix necessary to be noticed is that the assessee filed a return of income for the assessment year 2009 -10 on 26.3.2010 showing a taxable income of Rs. 6,03,140/ -. The return filed was proceeded as per provisions of Section 143(1) of the Act of 1961 and the resultant refund was also issued.

(3.) THE case of the assessee was selected for scrutiny being an outcome of survey. The Assessing Officer on 23.9.2010 issued a notice under Section 143(2) of the Act of 1961 and as stated in the order of assessment the same was served upon the assessee. The assessee, on the other hand, stated that the notice aforesaid was not served upon him and at the first instance he came to know about initiation of proceedings under Section 143(2) of the Act of 1961 under a notice dated 18.11.2011. The assessee objected the entire process being barred by limitation as per proviso to Section 143(2) of the Act of 1961, according to which such notice could have not been served on the assessee after expiry of six months from the end of financial year in which return was furnished. The Assessing Officer while negativating the stand taken by the assessee held that at the first instance the notice dated 23.9.2010 was served upon the assessee on 24.9.2010 i.e. within a period of six months from the date of closing the assessment year. The Assessing Officer framed the assessment invoking provisions of Section 144 of the Act of 1961 by observing that the assessee for the reasons best known to him did not comply with the terms of notice. By making various additions the assessment was framed at the income of Rs. 42,38,457/ -.